Will you do the right thing only if you risk getting caught for not doing it? How about if you don’t really risk getting caught? How about if you know nobody will know, nobody will miss getting the money, you don’t have a relationship with the person, and you really need the money? That last scenario is particularly challenging. If you don’t clarify exactly what “the right thing” is for a tough call like that, it won’t be totally clear what your employees should do when they come to one—and tough calls are what define a company and a culture.