ABSTRACT

An email comes to me from the Federal Secretariat in Lagos, Nigeria, confiding in me that a Dr Akin Adesola and his colleagues wish to divert some funds to an account which he asks me to set up for them in my own country; in return for rendering this service I will be entitled to specify a certain percentage of these funds as my commission. His letter goes into some detail about the administrative arrangements that have made it possible for him and his colleagues to divert this money from its legitimate use, and he also tells me why it is not possible for him to set up the foreign account himself.