This theory states that crime emerges in the absence of control and shrinks in the presence of control. Corporations therefore can take many steps to encourage moral responsibility, by exercising control at certain points. If employees receive steady encouragement, this is the presence of control on behavior. At other times, the absence of control can be used to promote positive actions. The absence of punishment for whistle-blowing or consideration of moral elements of corporate decisions can promote such activities. When these activities flourish, the corporation will be fulfilling the second action. Corporations must thus be cognizant of...

Fraud can occur when an employee acts in self-interest or what he or she perceives to be the interest of the corporation. However, the presence of anti-fraud controls and the absence of anti-whistleblower policies will allow for corporations to weed out employees engaging in fraud.
Works Cited:

Cullen & Agnew (2002), adapted. Criminology Theory Summaries. University of Wisconsin-Eau Claire. Retrieved July 16, 2009 from http://www.uwec.edu/patchinj/crmj301/theorysummaries.pdf