[EN] False attendance record https://hkbedc.icac.hk/en/resources/case_studies/227 Intro: Ollie, who worked at a hotel, discovered that her cousin who worked at the same hotel, had corrupt dealings with another hotel staff. What should Ollie do? https://hkbedc.icac.hk/cache/img/f1f2082127e6b9b514e917b619b6b02a.png [ZH-HANT] 弄虛作假 https://hkbedc.icac.hk/zh-hant/resources/case_studies/227 Intro: 在酒店工作的Ollie，發現她在同一家酒店工作的表姐與另一名酒店員工有貪污勾當。她應如何處理？ https://hkbedc.icac.hk/cache/img/f1f2082127e6b9b514e917b619b6b02a.png [ZH-HANS] 弄虚作假 https://hkbedc.icac.hk/zh-hant/resources/case_studies/227 Intro: 在酒店工作的Ollie，发现她在同一家酒店工作的表姐与另一名酒店员工有贪污勾当。她应如何处理？ https://hkbedc.icac.hk/cache/img/f1f2082127e6b9b514e917b619b6b02a.png

[EN] The best employee? http://hkbedc.icac.hk/en/resources/case_studies/226 Intro: To receive the additional transportation allowance, Nancy, the temporary worker of a hotel, asked Nick, the hotel manager, to sign off her false attendance records. https://hkbedc.icac.hk/cache/img/4eaeddb67efb9af60b8318221d6e9b98.png [ZH-HANT] 最佳員工？ https://hkbedc.icac.hk/zh-hant/resources/case_studies/226 Intro: 為了獲得額外的交通津貼，酒店臨時員工Nancy請求酒店經理Nick幫助她在虛假的值勤記錄上簽名確認。 https://hkbedc.icac.hk/cache/img/4eaeddb67efb9af60b8318221d6e9b98.png [ZH-HANS] 最佳员工？ https://hkbedc.icac.hk/zh-hant/resources/case_studies/226 Intro: 为了获得额外的交通津贴，酒店临时员工Nancy请求酒店经理Nick帮助她在虚假的值勤记录上签名确认。 https://hkbedc.icac.hk/cache/img/4eaeddb67efb9af60b8318221d6e9b98.png

[EN] Partners in crime https://hkbedc.icac.hk/en/resources/case_studies/169 Intro: A hotel chief engineer conspired with a spare part supplier by submitting false invoices to the hotel to deceive payment on goods never received. https://hkbedc.icac.hk/cache/img/63b2456ebebb91f9f61ecaa5c62393d2.png [ZH-HANT] 狼狽為奸 https://hkbedc.icac.hk/zh-hant/resources/case_studies/169 Intro: 一家酒店的總工程師與零件供應商勾結，透過向酒店提交虛假發票，以欺騙支付未收到的貨物。 https://hkbedc.icac.hk/cache/img/63b2456ebebb91f9f61ecaa5c62393d2.png [ZH-HANS] 狼狈为奸 https://hkbedc.icac.hk/zh-hant/resources/case_studies/169 Intro: 一家酒店的总工程师与零件供应商勾结，透过向酒店提交虚假发票，以欺骗支付未收到的货物。 https://hkbedc.icac.hk/cache/img/63b2456ebebb91f9f61ecaa5c62393d2.png

[EN] Gain from authority https://hkbedc.icac.hk/en/resources/case_studies/239 Intro: Emma, who was responsible for procurement, intentionally concealed her marital relationship with Eric in declaration documents to the company during the tendering exercise and even helped him secure the contract. https://hkbedc.icac.hk/cache/img/4da2d63010dc29c54df27f3b9879f156.jpg [ZH-HANT] 以權謀私 https://hkbedc.icac.hk/zh-hant/resources/case_studies/239 Intro: 負責採購的Emma在招標過程中向其公司提交的申報文件中故意隱瞞了她與Eric的婚姻關係，甚至還幫助Eric取得了採購合約。 https://hkbedc.icac.hk/cache/img/4da2d63010dc29c54df27f3b9879f156.jpg [ZH-HANS] 以权谋私 https://hkbedc.icac.hk/zh-hant/resources/case_studies/239 Intro: 负责采购的Emma在招标过程中向其公司提交的申报文件中故意隐瞒了她与Eric的婚姻关系，甚至还帮助Eric取得了采购合约。 https://hkbedc.icac.hk/cache/img/4da2d63010dc29c54df27f3b9879f156.jpg

[EN] Friendship goes first https://hkbedc.icac.hk/en/resources/case_studies/47 Intro: Xenia, who worked for a travel agent, tried to help her friend, an airline sales representative, to secure business orders by marking up the air-ticket prices quoted by other airlines. https://hkbedc.icac.hk/cache/img/71a2dfc3f4057277f48856e5b2acb48e.png [ZH-HANT] 友情第一 https://hkbedc.icac.hk/zh-hant/resources/case_studies/47 Intro: Xenia在旅行代理商工作，為協助任職航空公司銷售員的朋友銷售機票，她向客戶誇大其他公司的機票報價。 https://hkbedc.icac.hk/cache/img/71a2dfc3f4057277f48856e5b2acb48e.png [ZH-HANS] 友情第一 https://hkbedc.icac.hk/zh-hant/resources/case_studies/47 Intro: Xenia在旅行代理商工作，为协助任职航空公司销售员的朋友销售机票，她向客户夸大其他公司的机票报价。 https://hkbedc.icac.hk/cache/img/71a2dfc3f4057277f48856e5b2acb48e.png

[EN] Under-the-table https://hkbedc.icac.hk/en/resources/case_studies/233 Intro: Sally, a procurement officer at an airline, intentionally concealed her friendship with Susan, the owner of a cleaning service company, to help her secure contracts and suggested inflating service fees for personal gain. https://hkbedc.icac.hk/cache/img/6fc73027dbfce1ce6e68a1e3872f2e39.jpg [ZH-HANT] 私相授受 https://hkbedc.icac.hk/zh-hant/resources/case_studies/233 Intro: 航空公司的採購員Sally故意隱瞞與清潔服務公司東主Susan的友好關係，協助她獲得訂單，並建議誇大服務費以謀取私利。 https://hkbedc.icac.hk/cache/img/6fc73027dbfce1ce6e68a1e3872f2e39.jpg [ZH-HANS] 私相授受 https://hkbedc.icac.hk/zh-hant/resources/case_studies/233 Intro: 航空公司的采购员Sally故意隐瞒与清洁服务公司东主Susan的友好关系，协助她获得订单，并建议夸大服务费以谋取私利。 https://hkbedc.icac.hk/cache/img/6fc73027dbfce1ce6e68a1e3872f2e39.jpg

[EN] Fraud in procurement of medical equipment https://hkbedc.icac.hk/en/resources/case_studies/125 Intro: Dr M, the Chief of Service of the Paediatric Department of a public hospital, asked David, the Department Operations Manager, to mark up the quotations of other companies so that he could secure the contract of the medical equipment to his girlfriend’s company. https://hkbedc.icac.hk/cache/img/65ad6cf8fc1eb36051677b7169241b61.jpg [ZH-HANT] 採購醫療器材的詐騙行為 https://hkbedc.icac.hk/zh-hant/resources/case_studies/125 Intro: M 醫生是一名公立醫院兒科的部門主管，要求部門運作經理大衛將其他報價書的價格抬高，以協助其女朋友的公司取得訂購醫療器材的合約。 https://hkbedc.icac.hk/cache/img/65ad6cf8fc1eb36051677b7169241b61.jpg [ZH-HANS] 采购医療器材的诈骗行为 https://hkbedc.icac.hk/zh-hant/resources/case_studies/125 Intro: M 医生是一名公立医院儿科的部门主管，要求部门运作经理大卫将其他报价书的价格抬高，以协助其女朋友的公司取得订购医療器材的合约。 https://hkbedc.icac.hk/cache/img/65ad6cf8fc1eb36051677b7169241b61.jpg

[EN] Fraudulent insurance claims https://hkbedc.icac.hk/en/resources/case_studies/124 Intro: Dr J is a general practitioner in private practice. On one occasion, his friend Tony, an insurance agent, suggested to him a plan for earning quick money… https://hkbedc.icac.hk/cache/img/6fbd40300cabf8d9c28e6ca0e2403189.jpg [ZH-HANT] 詐騙保險賠償 https://hkbedc.icac.hk/zh-hant/resources/case_studies/124 Intro: J 醫生為私人執業醫生。有一次，他任職保險代理的朋友東尼向他提出一個「賺快錢」大計… https://hkbedc.icac.hk/cache/img/6fbd40300cabf8d9c28e6ca0e2403189.jpg [ZH-HANS] 诈骗保险赔偿 https://hkbedc.icac.hk/zh-hant/resources/case_studies/124 Intro: J 医生为私人执业医生。有一次，他任职保险代理的朋友东尼向他提出一个「赚快钱」大计… https://hkbedc.icac.hk/cache/img/6fbd40300cabf8d9c28e6ca0e2403189.jpg

[EN] Common trade practice is not a defence https://hkbedc.icac.hk/en/resources/case_studies/155 Intro: Andrew was the chief accountant of a large trading company. He discovered a number of fraudulent and corrupt activities involving senior sales representatives and their mainland clients and such activities were condoned by the senior management. https://hkbedc.icac.hk/cache/img/5ecec4cf9238131ee2650bfac36cedad.jpg [ZH-HANT] 行業慣例不能作辯護理由 https://hkbedc.icac.hk/zh-hant/resources/case_studies/155 Intro: 安先生是一家大型貿易公司的總會計師。他發現部分高級營業代表及其內地客戶涉及多宗訛騙及貪污活動，而這些活動得到了高層的縱容。 https://hkbedc.icac.hk/cache/img/5ecec4cf9238131ee2650bfac36cedad.jpg [ZH-HANS] 行业惯例不能作辩护理由 https://hkbedc.icac.hk/zh-hant/resources/case_studies/155 Intro: 安先生是一家大型贸易公司的总会计师。他发现部分高级营业代表及其内地客户涉及多宗讹骗及贪污活动，而这些活动得到了高层的纵容。 https://hkbedc.icac.hk/cache/img/5ecec4cf9238131ee2650bfac36cedad.jpg

[EN] False accounting https://hkbedc.icac.hk/en/resources/case_studies/211 Intro: Mike was the voluntary auditor of the parent-teacher-association (PTA) of his son’s school. Considering his son’s academic and behavioural problems at school, Mike was hesitant to report the suspected fraud related to the school accounts… https://hkbedc.icac.hk/cache/img/fc13d7c926f7ed674ffe953df5c034c6.jpg [ZH-HANT] 偽造賬目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/211 Intro: 志全是他兒子學校家長教師會的義務司庫，因兒子的學業及品行問題，志全猶豫應否向學校報告有關學校賬目出現懷疑欺詐的問題。 https://hkbedc.icac.hk/cache/img/fc13d7c926f7ed674ffe953df5c034c6.jpg [ZH-HANS] 伪造账目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/211 Intro: 志全是他儿子学校家长教师会的义务司库，因儿子的学业及品行问题，志全犹豫应否向学校报告有关学校账目出现怀疑欺诈的问题。 https://hkbedc.icac.hk/cache/img/fc13d7c926f7ed674ffe953df5c034c6.jpg