The scandal associated with KPMG and the resulting impact on its future as an audit firm has been a surprise to many, particularly because of the higher level of ethical standards you would expect from audit firms in comparison to organisations in other industries. Auditors exist to ensure the integrity of other businesses' financial processes. This scandal is even more intriguing in the South African context because it sheds some light on the reality that widespread corruption affects established private institutions too - not just the public sector. During such scandals we can be quick to point fingers at the organisations involved, but, ultimately, corruption within any organisation starts with the behaviour of specific individuals. Even in cases in which the entire business is mired in immoral and unethical practices, when you pierce the surface to find out where it all started, you can be certain it was all due to one or two individuals whose behaviour spread across the busines...

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