The theoretical review regarding the components of corporate crimes, underlies a research project, whose purpose is the design of an observatory in corporate crime that provides content associated with the lines of accounting and financial fraud and responsibility and transparency business.It is necessary to talk about money laundering and corruption that have occurred in recent years, as an important problem for the economy, the community and organizations, as money laundering is perpetrated by company owners and corruption by the same employees who seek to appropriate resources for particular interests.This is how corporate crime has been the protagonist of multiple scandals worldwide, becoming an element of necessary attention, requiring a characterization in order to move towards the design of new tools that contribute to its prevention and control.It is presented, based on a qualitative and quantitative review, the description of some lines considered of interest: money laundering, corruption, manipulation of financial statements, evasion, corporate transparency, and prevention and control tools.To carry out this study, a search equation was established in the specialized database (SCOPUS, 2019), which resulted in a total of 240 documents between the period 2000-2019.For this study, citation indicators, authors, keywords, publications and more productive types of documents were used.It is found as the main result that annually there is a production of 12 items.It is important to rescue that the monitoring instruments, such as the implementation of an observatory in corporate crime, would contribute to the prevention of acts that are detrimental to the interests of both companies and investors, society, State and others, stakeholders affected by bad practices.