| Summary: | 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. © 2023 The Author(s).
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