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Crossing the ethical line: the four, M.R.C.O, stages of fraud

‘‘Judge me, O Lord, according to my . . . integrity.’’ Psalms. 7:8

Running any organization requires a dedicated team of capable people. The minimum quality of great staff is good morals. The second one is ethics. However, it is increasingly becoming difficult to find people with high moral standards who are ethical.

So; what is ethics? What are morals? Ethics are all rules and expected behaviors that govern our professional lives and practices as established – by parents at home, by the Church, the organizations we work in and the government. If you are a lawyer, for example, the law society of Uganda has the code of ethics you must abide. Morals are personal credo. How you govern yourself when you know no one is watching. It is part of con- science and personal set of rules of good conduct. Most bad people do not become bad overnight. They first flirt with the idea of crossing the ethical boundary, even when morally they know it is wrong. Small ideas lead to small steps, which lead to larger ones. No repercussions. Gain more control, and the lines are blurred. And that is how it becomes one’s habit. For example, there is a Church where practitioners were warned of a person who has made it a habit to steal from the Church collections!

Everyone works in order to earn a salary to pay for their needs and wants. You want to drive a good car, live in a good apartment or house. We all have motive. The human condition of greed makes us want more. Because there will always be someone better than us so when we see the person, all of sudden, whatever you own, becomes bad. You start wanting more. The next thing you need an advance. With an apartment in a good neighborhood comes the need to upgrade your means of your transport. Now you need a small car. In the end, you start experiencing financial pressures. To be continued.

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About Mustapha Mugisa

Mustapha B. Mugisa is one of those rare individuals who delivers unparalleled value-based consulting to professionals and corporate entities that demand excellence. As an alumnus of EY and the current President of the Association of Certified Fraud Examiners (ACFE) Uganda Chapter, Mustapha brings a wealth of experience and expertise to every engagement.

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