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Criminal Law [2016] UGHCACD 5

Uganda v Kigoye (HCT-00-AC-SC 5 of 2015)

Uganda v Kigoye (HCT-00-AC-SC 5 of 2015) [2016] UGHCACD 5 (13 October 2016)

The court found that the accused, Kigoye Francis, was an employee of New Vision and had access to company funds by virtue of his position. Through manipulation of carbon copy receipts, he created false credits to newspaper distributors' accounts, then collected equivalent cash from those distributors. The evidence included internal audit findings, testimony from a distributor who acted as a conduit, and handwriting expert analysis confirming the accused's authorship of the falsified receipts. The accused's sudden resignation and departure from the country further supported the inference of gu…

  • Embezzlement
  • Fraudulent False Accounting
  • Internal Controls
  • Corporate Fraud
  • Forensic Evidence
  • Employee Misconduct
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