"Computerisation has helped to provide an efficient administration. It has greatly reduced corruption and bureaucratic delays... I want our
administration to be as transparent as possible. Let people know what is going on."
K Jagannath, the elected president of the village of Bellandur, India. BBC News June 14.

"We think one of the government´s main tasks should be to continually act as a barrier against corruption. We talk about the government having a social policy, an economic policy. It should also have an anticorruption policy
that is continually at work."
Georgii Satarov, INDEM Center For Applied Political Studies, Moscow (RFE/RL, June 4, 2002)

"The evaluation mechanism being created gives us an enormously useful and important tool for us to help each other diagnose the limitations we have in confronting this problem effectively. Above all by better understanding our problems, we can strengthen hemispheric cooperation in the struggle against this common enemy."
OAS Secretary General Cesar Gaviria

"The laws are not being properly enforced. Our new survey leaves no doubt that large numbers of multinational corporations from the richest nations are pursuing a criminal course to win contracts in the leading emerging market economies of the world."
Peter Eigen, Chairman,
Transparency International, announcing the Bribe Payers Index 2002

"Investment capital flees from corruption and bad policies, conflictand unpredictability...Capital flows to countries withclarity of law, and accountability is what we must all strive for".
Colin Powell, US Secretary of State

"Resources alone are not enough. What is really important for development is efficiency of the delivery system and effective governance. It is time we paid adequate attention to these areas"
Planning Commission Deputy Chairman K C Pant, India

“In these efforts to strengthen civil society and, in the final analysis, for better governance in our countries, we must understand that...our struggle is against corruption. But let us not lose sight of the fact that this struggle is a means, not an end. The end is the better governance of our societies. And for that to happen, we have to complement this struggle with a strengthening of institutions: a citizenship ethic, a public ethic. An ethic that does not view the struggle against corruption as simply a matter of monitoring and punishment, which are necessary, but also as the creation of values".
Carlos Wendorff from www.ventanapublica.org.pe during his presentation in the Conference "México contra la corrupción"

“Corruption is a cancer that has spread throughout the world, but it has done so in a particular way on our continent, to the point where we have a culture of corruption. The abuse of public office, political kickbacks, omissions, illegal gifts, bribes, tax evasion, fraud-these are our daily bread.”
Honduran Cardinal Oscar Andrés Rodríguez Maradiaga
(Speaking to IDB officials at the Bank’s Washington, D.C. headquarters last February).

"There are several battles to fight... One of the most important is the drive against corruption. We expect to win that battle, which should help us win
the war against poverty."
Nicaragua's new president, Enrique Bolaños Geyer
April 3, 2002.

"We need to make development -that is, achieving greater social justice- an absolute priority of our government agendas. We must directly confront corruption, which steals from the poor the resources for their development, and manage public finances responsibly and efficiently."
Andres Pastrana, President of Colombia

"Countries that live by these three broad standards -- ruling justly, investing in their people, and encouraging economic freedom -- will receive more aid from America. And, more importantly, over time, they will really no longer need it, because nations with sound laws and policies will attract more foreign investment.... Good government is an essential condition of development. So the Millennium Challenge Account will reward nations that root out corruption, respect human rights, and adhere to the rule of law."
US President George W. Bush.
Remarks during his visit to the Inter-American Development Bank, March 14, 2002

"Corruption is the single largest obstacle to development in the developing world. Those who steal from the public purse are doing as much harm to their country as a foreign invader would. Whether it is the policeman who takes a $2 bribe to tear up a traffic ticket or the Cabinet official who takes $2 million to rig a government contract, they are doing untold damage to their countries."
Otto J. Reich, remarks upon his Swearing-In as Assistant
Secretary for Western Hemisphere Affairs March 11, 2002

"...governmental integrity is a very important component because corruption is one of biggest obstacles to economic development. . . the problem with corruption is that not only does it steal resources from the people but it corrodes the confidence of the people in their institutions."
Otto Reich,
U.S. Assistant Secretary of State
for Western Hemisphere Affairs.

"Efficient, transparent governments, closely watched by citizens with access to accurate, timely information on state spending can help restore trust in public institutions and strengthen democracy".
Enrique V. Iglesias (President, Inter-American Development Bank). Closing speech, E-Government Procurement Seminar,
February 22, 2002.

"Reforms in this area can lead to substantial savings in governmental management, improve small- and medium-sized businesses' access to government contracts, and contribute to confidence in the integrity of government."
Inter-American Agency for Cooperation and Development Director General,
Ron Scheman, referring to transparency in government procurement.

"This is a code that is the product of a systematic and very thorough study of all the different disciplinary regulations.This is going to be the ideal tool for guaranteeing the best and cleanest functioning of the state by each and every one of its officials."
Andres Pastrana
President of Colombia, referring to the recently approved Unified Disciplinary Code

"Rising poverty has made Latin America the region with the sharpest disparities between rich and poor, and the OAS thus views the war on corruption as a social justice cause...We evidently have to tackle this evil if we really want to economic development."
César Gaviria
Secretary General of the Organization of American States (OAS)

"Our first commitment is to democracy and political freedom. This is affirmed in the Democratic Charter of the Americas .. . And these governments cannot be democratic in name only. Citizens and businesses must know that the town hall -- the alcaldia -- is free from bribery, cronyism, and all forms of corruption. These old attitudes and habits are a form of theft -- stealing from people their money, and trust, and hopes for a better life. For freedom and prosperity to come, corruption must go."
U.S. President Goerge W. Bush. Speech to World Affairs Councils
January 16, 2002

"Each country has its own pattern of grey or 'black' business, and its own level of tolerance to corruption. The only true safeguard against corruption is to remove the opportunity for it. And no reliable way of doing that has so far been invented."
William Horsley, BBC's European affairs analyst,
15 Jan 2002

"To understand what is going on, we have to go back over 70 years of military governments and public policy dictated by big business. What we see today is a degree of immorality so great that corruption seems to be endorsed by the Supreme Court itself."
Ernesto Sabato, during a conference held in Cordoba, Argentina.

"Ministers will have no room for corruption or advancement of personal interest. Any betrayal of these ideals will lead to us parting company.''
Zambian President Levy Mwanawasa

"Our plan is this; developing countries must pursue corruption-free policies for stability, for opening up trade and for creating a favorable climate for investment. In return we should be prepared to increase by 50 billion dollars a year vitally needed funds until 2015.''
Gordon Brown, British Finance Minister

"Corruption is a complicated phenomenon that varies in character from place to place. Countries have to generate the domestic will and move at their own pace to address it effectively. The international community is prepared to support governments as they move against corruption."
Rainer Geiger, Directorate for Financial, Fiscal and Enterprise Affairs, OECD.

"I believe that what we need to be constructing within all of us is an feeling of enthusiasm, of convincing, of passion
for this extrodinary work that we are charged with to win the battle against this cancer of corruption."
C.P. Francisco Barrio Terrazas - Secretary of the Comptrollership and Administrative Development, Mexico.

"Corruption, as well as international crime, narcotraffic, and terrorism, are phenomenons that have become globalized.
It is not enough to combat them locally. We need to combat them internationally."
Martín Belaunde Moreyra- Anti-Corruption Czar, Peru

"The best accounting standards in the world are meaningless if the accounting and audit processes are so inept or corrupt that they produce unreliable numbers and untruthful reporting.''
U.S. Representative John Dingel (Democrat) - Michigan

"Corruption is an ever-present aspect of the exercise of governmental power
and a persistent and often chronic handicap of political life around the world."
Richard D. White, Jr
in "Where Corruption Lives"

"I will investigate corrupt officials of all former governments"
Enrique Bolaños,
President Elect, Nicaragua

"Democracy is not easy when the economy is poor. Even more so if corruption is in existence."
Phil Goff,
Chancellor of New Zealand, in an interview conceded to the newspaper La Nación in Argentina.

“Corruption is the only crime
that is advantageous for both sides.”
Milos Zeman
Czech Prime Minister, at his speech at the 10th International Anti-Corruption Conference
(Prague, October 2001)

"Our governments must continue to fight official corruption in every form. Good economies can be suffocated by bureaucrats that serve themselves and not the public. Corrupt officials can destroy people's faith in fairness and in progress."
George W. Bush
Oct. 20 APEC Summit
Shanghai

“To fight corruption of an international nature, we need an international jurisdiction.”
Baltazar Garzon Real
Investigating Judge, Spain, at his plenary session speech at the 10th International Anti-Corruption Conference in Prague, Czech Republic.

"Corruption will be erradicated very energetically. It is necessary to combat these people."
Carlos Alvarez-Lobos
Elected President of the Supreme Court of Guatemala, about the mission he will have when he takes office.

"Overly complex regulations are especially problematic in poor countries…Rather than protecting consumers and businesses, these regulations lead to higher corruption, a diversion of energy, and lower productivity."
Roumeen Islam
director of the World Development Report 2002

"We are fighting hard against corruption and impunity, and we want the rule of law. We're working with the U.S. to make sure that we control and reduce the problems of organized crime, drug trafficking, and money laundering..."
Vicente Fox
In an interview with The Washington Post

"Increasing accountability and transparency in governance around the world is an important foreign policy objective for my Administration."
George W. Bush

"The country is footbalitzed. Twenty-two citizens kicking a football around get more attention than four thieves that take away all the riches of the country."
Dr. Ramiro Larrea
Chair of the Civic Commission Against Corruption of Ecuador

“There is no end in sight to the misuse of power by those in public office - and corruption levels are perceived to be as high as ever in both the developed and developing worlds...There is a worldwide corruption crisis."
Peter Eigen,
Chairman of Transparency International announcing the Corruption Perceptions Index 2001

"...the scandalous dilapidation of its funds by some of the officials responsible for them, has been one of the principal causes of the disasters that have enveloped the republic...the only means to radically extirpate this disorder is to promulgate strong and extraordinary measures..."
Simon Bolivar in a decree issued January 12, 1824

"The corruption of governmental institutions threatens the common aspirations of all honest members of the international community. It threatens our common interests in promoting political and economic stability, upholding core democratic values, ending the reign of dictators, and creating a level playing field for lawful business activities...Increasing accountability and transparency in governance around the world is an important foreign policy objective for my Administration. The United States is committed to bringing renewed energy to the global anti-corruption agenda, and to increasing the effectiveness of the American policies and programs that address this important issue." 
George W. Bush
President of the United States of America
Opening Statement for Global Forum III, The Hague, May 28, 2001

"A wicked man accepts a bribe in secret to pervert the course of justice."
Proverbs 17:23

"Fight corruption. Corruption can destroy the strongest democracy if it is not dealt with. So fight it. Don't participate in it; don't allow it to take root. Show your support for policies that deal with these kinds of social issues, and you will touch the lives of all the people of our region. Do your part to make police and court systems fairer and more efficient."
U.S. Secretary of State Colin Powell.

"As the adage goes: ``The law is an ass``. The ass kicked KACA (the Kenyan Anti-Corruption Authority) in the mouth."
Newspaper The Nation, April 15, 2001 commenting on legal maneuvers to provide amnesty for officials accused of corruption
"In the organization that I left in December, it took us 2-1/2 days to close our financial books at more than 300 locations in 36 countries. It takes the Federal Government five months to close our books; and then the auditors give us a qualified opinion. This is not the stuff of excellence."
Paul O'Neill, US. Treasury Secretary

"I say that...secrecy is a form of corruption, even when it is not used to hide the illegal enrichment of those who govern. I say that leaders who abuse power by keeping the public from knowing how public funds are spent show a corrupt attitude. This lack of transparency is an threat to democracy a lethal as stealing public funds..."
Oscar Arias

"We in the Bank recognize that to approach the issue of corruption, the first thing you have to do is look inside your own institution. This was very difficult for us because one always thinks that one doesn’t have problems at home...Sadly we have found some within our own institution who have been subject to corrupt practices. It is crucial that one has the strength to look inside before scrutinizing the outside about the issue of combating corrupt practices."
James Wolfensohn
President of the World Bank
Anti-Corruption Summit 2000

"The Internet proceeds at the speed of light and governments proceed at the speed of governments. As fraud starts to jump across borders, relying on governments is wrong. Businesses have to police themselves."
Steve Vickers
Head of PricewaterhouseCoopers Investigations Asia

''A corrupt government cannot probe its own corruption''
Brinda Karat, National General Secretary of the All India Democratic Women's Association

"We take seriously the responsibility to be honest and civil."
U.S. Vice President Richard Cheney

"When you go offshore, you are doing so to evade rules, regulations, laws or taxes"
Jack Blum, Premier US Criminal Investigator In U.S. Senate Hearing

"The most important issue in front of the American people today is not tax cuts, or prescription drug relief, or even improving the public schools. The most vital issue is honest government." 
Bill O'Reilly, Feb. 15, 2001 Fox TV

"I believe in values, in leadership, in showing through personal example the new culture of transparency and accountability that we want for Mexico. But this is not enough. We must also take all the necessary steps to end with corruption, which is the evil of all evils. As long as we have corruption, crime will continue in the streets. As long as there is impunity, organized crime and drug lords will continue without punishment."
Vicente Fox, President of Mexico

"Adding our efforts to those of millions of determined fellow citizens, we will do away with corruption and build a united and transparent Mexico with the values that we deserve and that we desire."
Vicente Fox, President of Mexico, upon installing the Intersectorial Commission for Transparency and Combat Against Corruption en the Federal Public Administration on January 30, 2001

"Corruption is so endemic throughout the region that it's a part of life."
Karina David, Philippine Minister upon resigning from Estrada government

"The well-being and wealth of whole populations are determined by whether they trade goods...or steal goods. A Corollary: Crime is NOT the result of poverty but the cause of poverty."
Ralph A. Rohweder

"A good moral character is the first essential in a man. It is, therefore, highly important to endeavor not only to be learned but to be virtuous."
George Washington

"I would suggest to you that the single most important innovation shaping the capital market was the idea of generally accepted accounting principles. We need that internationally."
U.S. Treasury Secretary Lawrence Summers

"The growing reach of international crime poses threats to American citizens and American interests, both at home and abroad. Illegal activity from terrorism to trafficking in arms, drugs or humans violates our values and threatens our safety. Intellectual property theft, financial fraud and corruption also can endanger our prosperity, and undercut public confidence in democracy and free markets around the world."
U.S. President William J. Clinton

"In 1996, I promised to turn Romania into a state of law...but resistance was extremely powerful. It's not easy to investigate serious cases of corruption involving state institutions."
Emil Constantinescu, Ex-President of Romania

"Fighting terrorism was dangerous, but fighting corruption was much more dangerous, much more dangerous. The big powers are very strong."
Alberto Fujimori, Ex-President of Peru

"There is a beautiful word in English: 'accountability,' ...This is what we need in Mexico."
Roberto Rock, Editor of Mexico City's El Universal newspaper

"I remember that one of the things that most worried him (Peruvian President Fujimori) was corruption... The incredible thing is that his government is now being stained and destroyed by the corrupt ones he employed to help him stay in power."
Hernando de Soto, Peruvian Economist

"Today conditions are right to establish a new relationship between the government and society so that the right to public information is fully respected. My government will report with transparency, clarity and simplicity. Accountability with be the hallmark of this government."
Vicente Fox
President Elect of the United Mexican States
From the second U.S. Presidential campaign debate, October 11, 2000

"We can lend money, be we've got to do it wisely. We shouldn't be lending money to corrupt officials. So we gotta be guarded in our generosity."
Texas Governor George W. Bush

"I think one of the big issues here that doesn't get nearly enough attention is the issue of corruption... It's an enormous problem. And corruption in official agencies, like militaries and police departments around the world, customs officials. That's one of the worst forms of it.
U.S. Vice President Al Gore

"...the corrupt have an additional, unfair advantage because their ill-gotten gains provide them with the resources to widen their advantages over any opposition."
Congressman Benjamin A. Gilman
Chairman of the International Relations Committee of the
U.S. House of Representatives

"We've discovered that you can't just say stop corruption. In order to deal with this matter, governments have to be willing to undergo systemic change--improvements in legal systems, in regulatory systems, in justice systems, in financial systems--in order to create an environment of certainty in government under which non-corrupt activities can take place freely and where corrupt activities can be discovered by monitoring agencies and brought to account."
JAMES D. WOLFENSOHN, President, The World Bank
Anti-Corruption Summit 2000, September 21, 2000

"Corruption is not limited to developing countries. Every country in the world, including the United States has to grapple with how to counter opportunities and incentives for corrupt behavior. But in developing countries, where resources are already so scarce, corruption has the power to rob people of the essential elements of their lives-economic opportunity and political rights."
J. Brady Anderson, Administrator of the U.S. Agency for International Development (USAID)
Anti-Corruption Summit 2000, September 21, 2000

"The cancer of corruption must be cut out. The corruptors and the corrupted, who use power for their ignoble interests, will never serve society. Their place is before the bar of justice to be condemned with an exemplary sentence for the health of society."
Monseñor Luis Bambarén
Head of the Peruvian Bishops Conference

"While developing countries have to check corruption, we are also entitled to demand that the developed world does not thrust corruption upon us."
Flight Lieutenant Jerry Rawlings, President of Ghana
United Nations Millennium Summit, Sept. 7, 2000

"Taking into account the seriousness of the alleged acts charged, supposedly committed by the former Comptroller General of the Republic in carrying out his duties, and it being public knowledge that he is being investigated in other judicial processes for supposed punishable acts against the State, there is a strong probability to reasonably sustain the possibility that he might go into hiding or leave the country."
Arrest Order by Juez Carlos Ortiz Barrios
Asunción, Paraguay, 25 de agosto de 2000

"Corruption is the most serious problem in this country...I have appointed persons with ethical and moral principles and will reactivate the Office of the Comptroller General of the Republic.
Hipólito Mejía, New President of the Dominican Republic Interview with BBC

"Without the media, I would have been destroyed"
Paul van Buitenen, European Commission Internal Auditor who broke the scandal that in 1999 caused the entire Commission to resign, in his new book "Blowing the Whistle"

"This line represents an end to corruption, an end to 40 years of a small group of people controlling everything in this country"
Pedro Perez, July 30, 2000 Standing in line to cast his vote in Venezuela

"The MDBs' (Mulitlateral Development Banks') own governance and accountability should also be strengthened."
Group of 7 Statement, July 21, 2000

"(New) technologies will thrive where traditional democratic rights are protected and new ideas welcomed. And the new industries will invest where local populations have access to computers and the freedom to use them. At the same time, democratic societies will benefit from the availability of the Internet as a practical tool for conveying information about how to build and sustain free institutions. For example, the "Anti-Corruption Without Borders" network in Latin America is a virtual forum for NGOs seeking to improve accountability and reduce corruption.
U.S.Secretary of State Madeleine K. Albright
Speech to the World Forum on Democracy
Warsaw, Poland, June 26, 200

"Successful detection of corruption depends on insiders to report wrongdoing."
Susan Rose-Ackerman in "Corruption and Government"

"Corruption is like a deadly virus. It has no boundaries. We need to fight it wherever it is found. For too long dishonest individuals have profited at the expense of undermining the integrity of professional and public life in this country."
Jack Straw, British Home Secretary, June 20, 2000 announcing new anti-corruption legislation

"Every citizen has the right to maintain vigilance over the public treasury. Its conservation is in the public interest."
Simón Bolívar

"When the alleged corruption is inextricably intertwined with governmental operation, the exposure and prosecution of such an abuse of public trust is necessarily political."
Judge Sidney Thomas
9th U.S. Circuit Court of Appeals. March 7, 2000 opinion that may open the door to political asylum in the USA for government employees of other countries that report corruption.

"When you look into money laundering you have to follow the money. The money usually leads to drugs and the drugs lead to corruption. That's just the way it is. In the case of the Bank of New York, this is enormous theft of government loans and money that was stolen from the Russian people. The issue here is where were all the government and international lending agencies that have oversight. They let this money get away."
Rachel Ehrenfeld, Director Center for the Study of Corruption

"Corruption here is dynastic. This is not an isolated instance, but because São Paulo is the showcase of Brazil and public works projects are so large and numerous, it leads to trafficking of influence on a scale that makes American corruption look like peanuts."
Professor José Carlos Meihy, University of São Paulo

"Corruption has also cost investments and world standing in Nicaragua, the Dominican Republic and Honduras to name just three. The victims of these societal ills, the good people of these countries, are denied freedom of opportunity. They grow wearier of scandal and corruption, while their democratic systems wither. It is truly a vicious cycle --weak democracy breeding corruption and vice versa."
U.S. Senator Paul Coverdell, April 14, 2000

"Oil-rich Ecuador, much like Venezuela, has been a 'kleptocracy' in which a rich business elite with friends in top government jobs has plundered the national coffers."
Andres Oppenheimer in the Miami Herald, April 30, 2000

"A common mistake is to use the number of laws enacted or convictions obtained as an index of corruption"
John T. Noonan, Jr. in Bribes

"Hunger, war, aids, ... Epidemies that destroy Africa will not disappear while the power is in hands of corrupted official governments. They the main obstacle to get the whole continent out of the tunnel."
Kofi Annan, United Nations Secretary General

"...the Brazilian people (need) to prepare to vote correctly, to elect adequate persons, and not the corrupt politicians that only think of their personal interests"
Pelé

"If knowledge is power, and power is corruption, and corruption is hate, and hate is crime, and crime isn't wanted in school, why do we have to go to school?"
Courtney D.

"The added cost of corruption, particularly in developing countries where it is more pervasive, has made business change the way it operates globally. Corporations have learned a lesson from the Asian crisis and they are becoming more wary of where they invest and of the internal climate there towards business... International businesses invest based upon the presence of a predictable economic environment, a transparent climate that supports business, and a stable legal framework. Without these essentials, international investment, trade, and growth will be hindered and resources that could be directed at the developing world will never reach it. Corporations will simply look to invest their resources elsewhere." 
John D. Sullivan,  Executive Director Center for International Private Enterprise (CIPE)

Forensic accounting is "blending of accounting and investigative skills with the ultimate, often most critical part of an expert's role, [having] the ability to credibly present the investigative findings in a court of law."
G. Thorn McDaniel III

"The management of the public revenue-that searching operation in all governments-is among the most delicate and important trusts in ours, and it will, of course, demand no inconsiderable share of my official solicitude."
Andrew Jackson
First Inaugural Address, 1829

"No man who is corrupt, no man who condones corruption in others, can possibly do his duty by the community. "
Theodore Roosevelt, 1900

"Economic crisis produces unemployment and this, in turn produces poverty; but corruption that should be, but has not been, counterbalanced by punishment, produces anger and desperation"
Pedro Pinto
New Vice President of Ecuador

"As the corrupt grow more sophisticated, conventional law enforcement agencies are becoming less able to detect and prosecute complex corruption cases. Furthermore, in a system in which corruption is endemic, conventional law enforcement mechanisms may themselves harbour corrupt officials and they will tend to lack the sophistication and expertise essential to the task."
Jeremy Pope

"Our country consists of a great and worthy people. We have every advantage because we have great riches in our soil. But it must be managed in a transparent and clean manner. I am going to fight corruption."
Gustavo Noboa
New President of Ecuador

"He who passively accepts evil is as much involved in it as he who helps to perpetuate it."
 Martin Luther King, Jr

"A man's ethical behavior should be based effectually on sympathy, education, and social ties; no religious basis is necessary. Man would indeed be in a poor way if he had to be restrained by fear of punishment and hope of reward after death."
Albert Einstein

"... the highest standards of governance...implies a greater emphasis on the rule of law and respect for property, not only through legislation but by the development of an independent judiciary and court system that can enforce contracts and property rights...means that enterprises should be held to high standards of corporate governance and accountability... entails comprehensive fiscal and administrative reform to improve the efficiency of government and to bolster a sense of citizens' responsibility toward the State...If major progress could be made on all these fronts, then we would begin to see an end to the most common and most serious complaint that we hear in country after country...corruption and distrust of government."
Michel Camdessus
Former Managing Director of the International Monetary Fund

"A people that values its privileges above its principles soon loses both."
Dwight D. Eisenhower

“In many ways, the Internet is the world’s largest experiment in anarchy because, all of a sudden, the citizens of the world are in charge and no single government or governing body is in charge of what they do.” 
Eric Schmidt
 Chairman of Novell Inc

"Public corruption and money laundering can affect trade flows and ultimately undermine financial stability. For this reason, both are ultimately matters of national security for the US."
Stuart Eizenstat
US Deputy Treasury Secretary

"A free Press is at the absolute core of equitable development because if you cannot enfranchise poor people, if they do not have a right to expression, if there is no searchlight on corruption and inequitable practices, you cannot build the public consensus needed to bring about change.
 James D. Wolfenson, President, The World Bank

"Newspapers daily chronicle the detection of new cases of embezzlement, and still our merchants shut their eyes and believe all servants dishonest but their own. While they admit the shrewdness of their accountants in other matters, they blindly imagine them too trustworthy, or too fearful of consequences to deceive them in regard to the manipulation of their finances; yet in case of the death of an old favorite bookkeeper, or even of a partner, who has had the management of the cash, how often do we find that their apparently beautifully balanced accounts are teeming with a succession of fraudulent entries that had been continued through years."
H. J. Mettenheimer, AUDITOR's GUIDE, Being a Complete Exposition of Bookkeeper's Frauds, 1869
(The United States of America's first known book on auditing).

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