Clearly, “Tone at the Top” did not exist at the time at ADM. Therefore, Whitacre did not refuse kickbacks, which he believed were very common at ADM. Additionally, the poor control environment enabled Whitacre to start stealing from his company before losing his position as a result of his cooperation with the government. Ironically, ADM totally fail to discover Whitacre felony until a retaliatory investigation found that he deliberately stole from the company in the amount of over 11 millions. In conclusion, I truly believe that ADM and the government easily took advantage of Whitacre due to the fact that he was suffering a bipolar disorder. Unfortunately, the justice did not consider his physical condition as a matter to reduce his
