@Field Marshal I agree with
@Kimakia and
@upepo when they say that the fish starts rotting from the head.
If you ask any auditor or risk management professional in any country in the world, they will tell you ethics and integrity starts with the tone at the top. The culture that the board sets will trickle down to the entire company. I tell my friends even when they're making any investment in a company dont just look at the financial performance, also look at the board members. Who are they? How often do they meet?
The first few days Kibaki became president ordinary citizens were arresting policemen who took bribes. Kibaki had set the tone by appointing Githongo and people could feel it wasn't cosmetic. But he too dropped the ball when he sacrificed Githongo when his friends like Murungaru were alleged to be involved in fraud.
In conclusion, studies have proven that tone at the top is the most effective way compared to others when it comes to preventing fraud.
When one says munataka nifanye nini that's the tone that will trickle down to every citizen.