A criminologist, Donald R. Cressey, coined the Fraud Triangle (2). It describes the three main causes fraud and corruption. In any organisation, 2 out of every 3 people will commit fraud if all the three conditions are present i.e. they have pressure (incentive or motive), opportunity (absence of controls) and rationalization (justification for wrongdoing). It is a human condition to want to get rich quick, leave beyond our means, show appearances, want to live in a house costing a monthly rent of Ugx 500,000 when our monthly salary is just Ugx. 600,000! Sometimes it is due to peer pressure or just…