Whilst I think you’re absolutely right, the only reticence one could have, in relation to any alleged conspiracy, is around leadership and culture and how that is within any organisation. If there is a culture of openness, honesty and transparency, then fraud, dishonesty and corruption would be virtually impossible.
If, however, there is a ‘toxic’ culture around a business and what’s ‘unacceptable’ is, in fact, acceptable, then the likelihood of things going awry increases hugely. Someone questions something and, if the answer from the hierarchy is, “that’s just how we do things here” it can quite quickly become the norm and that is often the driver for scandal, as opposed to a planned conspiracy.