**4.4 Enablers of unethical behaviour**

• Dysfunctional code of ethics: This is evident from the following observation of Judge Trine Standal of the Asker and Baerum District Court:

"Scancem itself established a system of bribery and corruption. The system required payments to be untraceable. The system can only be based on trust, and producing evidence in retrospect can be difficult. Kjelsaas finds it hard to prove he is innocent, and Scancem has a problem proving him guilty. Any doubt as to the evidence must go against Scancem" [26].

• Dysfunctional Control System: This is evident from the following observation of Judge Trine Standal of the Asker and Baerum District Court:

"The company failed to establish any kind of control system, accepting on the contrary, a system which meant that cashflows were hard to trace, partly because the money was handed over in cash and partly because it was transferred to bank accounts which could neither be traced nor controlled. Seen in this light, there was no way of documenting who handed the money over in cash or that money was actually handed over" [26].

