Fraud is a worldwide concern that may jeopardize an organization’s reputation and performance. A robust control system may be put in place to prevent the issue. This paper provides a conceptual view of how the levers of control can provide a pathway to preventing fraud in an organization. Understanding the levers of control and control systems from the employee’s perspective and how employees would behave in the given situation would be advantageous to guarantee that the established control system can fulfill its intended goal. The presence or absence of employees has an impact, whether positive or negative, on an organization. Organizations can utilize the knowledge of fraud diamond theory when establishing an appropriate setting in the control levers to help prevent fraudulent activities.

Highlights

• This paper is devoted to highlighting the impact of effective levers of control implemented in an organization that is able to influence the behavior of employees. A suggested conceptual framework is presented, whereas the carefully designed levers of control be able to prevent corruption from happening in an organization. The effect of pressure, opportunity, capabilities, and rationalization are discussed, inclusive in the context of levers of control systems. Diagnostic, boundary, interactive, and belief control system is equally important to prevent corrupt activities.