That is totally false.

Conspiracy requires two elements: an agreement to commit a crime, and an act in furtherance of said crime. There is nothing unlawful about looking the other way. You might be a scumbag, but that's a different problem.

The elements of criminal accessory require one to harbor, conceal, or act in such a way as to help someone avoid or escape arrest or punishment (CA law here, other states may be different). Again, merely "looking the other way" is not an act. Otherwise, anyone who merely witnessed a crime could be charged with criminal accessory.

That said, corporate policy might be quite different. If I look the other way while a colleague violates customer security policies (and I'm aware of such violation), I can justifiably be fired.

*Not giving legal advice, seek licensed counsel in your jurisdiciton.