[EN] Manipulating accounting records to apply for bank loans https://hkbedc.icac.hk/en/resources/case_studies/212 Intro: An owner of a toy manufacturing company was facing financial difficulties. He pleaded with the auditor to help manipulate the accounting records in order to obtain a large bank loan. https://hkbedc.icac.hk/cache/img/60d1f4f4bff852c7b692b73504df13e3.jpg [ZH-HANT] 竄改會計賬目以申請銀行貸款https://hkbedc.icac.hk/zh-hant/resources/case_studies/212 Intro: 一名玩具製造廠東主陷入財政困難，他要求核數師幫忙竄改會計賬目，以取得銀行的一筆大額貸款。 https://hkbedc.icac.hk/cache/img/60d1f4f4bff852c7b692b73504df13e3.jpg [ZH-HANS] 窜改会计账目以申请银行贷款https://hkbedc.icac.hk/zh-hant/resources/case_studies/212 Intro: 一名玩具制造厂东主陷入财政困难，他要求核数师帮忙窜改会计账目，以取得银行的一笔大额贷款。 https://hkbedc.icac.hk/cache/img/60d1f4f4bff852c7b692b73504df13e3.jpg

[EN] Conspiracy to defraud http://hkbedc.icac.hk/en/resources/case_studies/85 Intro: Teddy, a clerk in a solicitor firm, was responsible for handling conveyancing documents. Due to financial pressure, Teddy was tempted by his friend to prepare fake documents to deceive the bank for mortgage loans. https://hkbedc.icac.hk/cache/img/2a0905686a362ae15c03a8fa43abec71.jpg [ZH-HANT] 串謀詐騙 https://hkbedc.icac.hk/zh-hant/resources/case_studies/85 Intro: 德仔是律師行的文員，負責處理物業交易的文件。因為經濟壓力，德仔被舊同學利誘，偽造虛假文件向銀行申請按揭貸款。 https://hkbedc.icac.hk/cache/img/2a0905686a362ae15c03a8fa43abec71.jpg [ZH-HANS] 串谋诈骗 https://hkbedc.icac.hk/zh-hant/resources/case_studies/85 Intro: 德仔是律师行的文员，负责处理物业交易的文件。因为经济压力，德仔被旧同学利诱，伪造虚假文件向银行申请按揭贷款。 https://hkbedc.icac.hk/cache/img/2a0905686a362ae15c03a8fa43abec71.jpg

[EN] Covering up the past https://hkbedc.icac.hk/en/resources/case_studies/56 Intro: A unit head, Antonio, of an architect firm was about to promote a good-performed employee, Sandy, to a key post. However, he accidentally discovered that Sandy’s academic qualifications and past portfolios were fake because of a sad story. https://hkbedc.icac.hk/cache/img/bfaca466df8364f1b5e91a1691460b97.jpg [ZH-HANT] 偽造履歷 https://hkbedc.icac.hk/zh-hant/resources/case_studies/56 Intro: 建築公司組長杜尼考慮推薦一位表現出色的下屬升職，但他卻發現該名下屬的學歷及過去的建築設計是因為一段辛酸故事而偽造的。 https://hkbedc.icac.hk/cache/img/bfaca466df8364f1b5e91a1691460b97.jpg [ZH-HANS] 伪造履歷 https://hkbedc.icac.hk/zh-hant/resources/case_studies/56 Intro: 建筑公司组长杜尼考虑推荐一位表现出色的下属升职，但他却发现该名下属的学历及过去的建筑设计是因为一段辛酸故事而伪造的。 https://hkbedc.icac.hk/cache/img/bfaca466df8364f1b5e91a1691460b97.jpg

[EN] Defrauding job payments by false invoices https://hkbedc.icac.hk/en/resources/case_studies/168 Intro: An engineer conspired with a sub-contractor to deceive payments of jobs which were not carried out by the sub-contractor. https://hkbedc.icac.hk/cache/img/aba0b88d78473e3920aa942625c6e419.jpg [ZH-HANT] 誇大承建商所完成的工程項目數量 https://hkbedc.icac.hk/zh-hant/resources/case_studies/168 Intro: 一名工程師與分判商合謀，騙取公司以支付工程款項，但事實上該些工程並非由分判商進行。 https://hkbedc.icac.hk/cache/img/aba0b88d78473e3920aa942625c6e419.jpg [ZH-HANS] 夸大承建商所完成的工程项目數量 https://hkbedc.icac.hk/zh-hant/resources/case_studies/168 Intro: 一名工程师与分判商合谋，骗取公司以支付工程款项，但事实上该些工程并非由分判商进行。 https://hkbedc.icac.hk/cache/img/aba0b88d78473e3920aa942625c6e419.jpg

[EN] Supervising engineers accepting bribes for conniving substandard works https://hkbedc.icac.hk/en/resources/case_studies/171 Intro: Three young engineers and other construction staff conspired to construct, and subsequently cover up, substandard bored piles at a railway site. https://hkbedc.icac.hk/cache/img/25b701bf5714e7ac63a01978a09f21cf.jpg [ZH-HANT] 隱瞞不合規格工程 https://hkbedc.icac.hk/zh-hant/resources/case_studies/171 Intro: 三名年青工程師及多名建築人員，串謀在機場鐵路香港站北面地盤工程中偷工減料，興建不合規格的鑽孔灌注樁柱，並隱瞞有關詐騙行為。 https://hkbedc.icac.hk/cache/img/25b701bf5714e7ac63a01978a09f21cf.jpg [ZH-HANS] 隐瞒不合规格工程 https://hkbedc.icac.hk/zh-hant/resources/case_studies/171 Intro: 三名年青工程师及多名建筑人员，串谋在机场铁路香港站北面地盘工程中偷工减料，兴建不合规格的钻孔灌注桩柱，并隐瞒有关诈骗行为。 https://hkbedc.icac.hk/cache/img/25b701bf5714e7ac63a01978a09f21cf.jpg

[EN] Staff Supervision https://hkbedc.icac.hk/en/resources/case_studies/132 Intro: A foreman offered money to a site engineer for assisting him in punching the attendance card and turning a blind eye to his absence. https://hkbedc.icac.hk/cache/img/194869b07fc5b258b09651fba205825e.jpg [ZH-HANT] 偽造考勤記錄 https://hkbedc.icac.hk/zh-hant/resources/case_studies/132 Intro: 管工向地盤工程師提供金錢，希望對方不要把三天假期記錄下來，更要求工程師替他「打卡」以顯示他有上班。 https://hkbedc.icac.hk/cache/img/194869b07fc5b258b09651fba205825e.jpg [ZH-HANS] 伪造考勤记錄 https://hkbedc.icac.hk/zh-hant/resources/case_studies/132 Intro: 管工向地盘工程师提供金钱，希望对方不要把三天假期记錄下來，更要求工程师替他「打卡」以显示他有上班。 https://hkbedc.icac.hk/cache/img/194869b07fc5b258b09651fba205825e.jpg

[EN] Falsifying client's loan application https://hkbedc.icac.hk/en/resources/case_studies/23 Intro: A relationship manager of a bank, without his client’s knowledge, forged documents to deceive the bank in approving an increase in the client’s credit limit and a new loan. He then transferred the money to an account he controlled. https://hkbedc.icac.hk/cache/img/052b358981bd8513caf14985745d47dc.jpg [ZH-HANT] 偽造客戶貸款申請 https://hkbedc.icac.hk/zh-hant/resources/case_studies/23 Intro: 銀行客戶經理在客戶不知情下，偽造文件代客戶增加信用額並申請貸款，他然後將資金轉移到他控制的帳戶中。 https://hkbedc.icac.hk/cache/img/052b358981bd8513caf14985745d47dc.jpg [ZH-HANS] 伪造客户贷款申请 https://hkbedc.icac.hk/zh-hant/resources/case_studies/23 Intro: 银行客户经理在客户不知情下，伪造文件代客户增加信用额并申请贷款，他然后将资金转移到他控制的帐户中。 https://hkbedc.icac.hk/cache/img/052b358981bd8513caf14985745d47dc.jpg

[EN] Conspiracy to make bogus hire purchase loans https://hkbedc.icac.hk/en/resources/case_studies/25 Intro: To meet sales quota, a sales executive of a finance company conspired with a machine supplier, by turning a blind eye to the false invoices during a loan application. https://hkbedc.icac.hk/cache/img/a2071429076e88c92d694a223f00b60c.jpg [ZH-HANT] 串謀偽造文件騙取租購貸款 https://hkbedc.icac.hk/zh-hant/resources/case_studies/25 Intro: 為了達到銷售指標，一間財務公司的銷售主管與一名機器供應商合謀，對他們在申請貸款時提交的虛假發票視而不見。 https://hkbedc.icac.hk/cache/img/a2071429076e88c92d694a223f00b60c.jpg [ZH-HANS] 串谋伪造文件骗取租购贷款 https://hkbedc.icac.hk/zh-hant/resources/case_studies/25 Intro: 为了达到销售指标，一间财务公司的销售主管与一名机器供应商合谋，对他们在申请贷款时提交的虚假发票视而不见。 https://hkbedc.icac.hk/cache/img/a2071429076e88c92d694a223f00b60c.jpg

[EN] Bribery and collusion with third party for favour in mortgage loan application https://hkbedc.icac.hk/en/resources/case_studies/15 Intro: A manager of a finance company accepted commission via his wife from a property developer as a reward for favourably recommending a loan proposal. To facilitate the approval of the loan, the manager bribed a valuer of a property valuation agency to inflate the collateral value in the report. https://hkbedc.icac.hk/cache/img/759fb13c53bafb3c98f849ae9ab4ea10.jpg [ZH-HANT] 行賄及串同第三者以獲得按揭貸款申請的優待https://hkbedc.icac.hk/zh-hant/resources/case_studies/15 Intro: 一名財務公司經理透過妻子收取物業發展商的佣金，作為協助申請貸款的報酬。 為了便於批准貸款，經理更賄賂一間測量師行的估價員，從而加大抵押品的估值。 https://hkbedc.icac.hk/cache/img/759fb13c53bafb3c98f849ae9ab4ea10.jpg [ZH-HANS] 行贿及串同第三者以获得按揭贷款申请的优待https://hkbedc.icac.hk/zh-hant/resources/case_studies/15 Intro: 一名财务公司经理透过妻子收取物业发展商的佣金，作为协助申请贷款的报酬。 为了便于批准贷款，经理更贿赂一间测量师行的估价员，从而加大抵押品的估值。 https://hkbedc.icac.hk/cache/img/759fb13c53bafb3c98f849ae9ab4ea10.jpg

[EN] Misuse of vulnerable customers' funds https://hkbedc.icac.hk/en/resources/case_studies/18 Intro: A relationship manager of a bank wrongly executed a client's investment instruction leading to a loss. To cover up, he transferred money from an account of an elderly client by using the signed blank instruction form entrusted to him and forging bogus deposit advices to deceive the elderly client. https://hkbedc.icac.hk/cache/img/15a3dbfe5ddc0704d1db86bcfdc7c4be.jpg [ZH-HANT] 濫用高風險社群客戶的資金 https://hkbedc.icac.hk/zh-hant/resources/case_studies/18 Intro: 一名銀行客戶經理錯誤執行客戶的投資交易指示導致損失。 為了掩飾，客戶經理利用另一年長客戶給他的空白指示表格，從其定期存款帳戶中轉移資金，並偽造虛假定期存款通知書以欺騙該客戶。 https://hkbedc.icac.hk/cache/img/15a3dbfe5ddc0704d1db86bcfdc7c4be.jpg [ZH-HANS] 滥用高风险社群客户的资金 https://hkbedc.icac.hk/zh-hant/resources/case_studies/18 Intro: 一名银行客户经理错误执行客户的投资交易指示导致损失。 为了掩饰，客户经理利用另一年长客户给他的空白指示表格，从其定期存款帐户中转移资金，并伪造虚假定期存款通知书以欺骗该客户。 https://hkbedc.icac.hk/cache/img/15a3dbfe5ddc0704d1db86bcfdc7c4be.jpg