[EN] Conflict of interest and abuse of authority in granting credit facility https://hkbedc.icac.hk/en/resources/case_studies/180 Intro: Laura was a bank staff and also a director of a company owned by her paramour, Ricky. Laura approved an application for a credit facility by Ricky and it was later found that the application was supported by bogus documents. https://hkbedc.icac.hk/cache/img/2083e3b8fe9882ff96ba068478d8e99d.jpg [ZH-HANT] 利益衝突及濫用職權批核信貸 https://hkbedc.icac.hk/zh-hant/resources/case_studies/180 Intro: 銀行職員美美，亦在情夫家明開設的公司擔任董事。美美批核了家明的銀行信貸申請，後來銀行發現家明申請時遞交了虛假的證明文件。 https://hkbedc.icac.hk/cache/img/2083e3b8fe9882ff96ba068478d8e99d.jpg [ZH-HANS] 利益冲突及滥用职权批核信贷 https://hkbedc.icac.hk/zh-hant/resources/case_studies/180 Intro: 银行职员美美，亦在情夫家明开设的公司担任董事。美美批核了家明的银行信贷申请，后来银行发现家明申请时递交了虚假的证明文件。 https://hkbedc.icac.hk/cache/img/2083e3b8fe9882ff96ba068478d8e99d.jpg

[EN] Whistle-Blowing https://hkbedc.icac.hk/en/resources/case_studies/154 Intro: Howard was a newly joined senior internal audit manager of a publicly listed company. On presenting to the Managing Director about his evidence of wrongdoings by the Purchasing Director, he was asked to stay away from the case. https://hkbedc.icac.hk/cache/img/9e16d2197ac61207a18aa0fedc7e3a05.jpg [ZH-HANT] 舉報 https://hkbedc.icac.hk/zh-hant/resources/case_studies/154 Intro: 侯先生是一家上市公司的新任高級內部核數經理。他發現了採購總監不當行為的證據並向董事長提交，卻被要求不要再插手此事。 https://hkbedc.icac.hk/cache/img/9e16d2197ac61207a18aa0fedc7e3a05.jpg [ZH-HANS] 举报 https://hkbedc.icac.hk/zh-hant/resources/case_studies/154 Intro: 侯先生是一家上市公司的新任高级内部核數经理。他发现了采购总监不当行为的证据并向董事长提交，却被要求不要再插手此事。 https://hkbedc.icac.hk/cache/img/9e16d2197ac61207a18aa0fedc7e3a05.jpg

[EN] Padded expense accounts https://hkbedc.icac.hk/en/resources/case_studies/216 Intro: Leonard, an accounting manager of a listed company, discovered that a number of senior management included padded travel expenses in the vouchers. But they thought this was additional fringe benefit. What should Leonard do? https://hkbedc.icac.hk/cache/img/06e8f74cbc1d52d475d1d0ad0f3834c8.jpg [ZH-HANT] 虛報開支 https://hkbedc.icac.hk/zh-hant/resources/case_studies/216 Intro: 浩榮是一家上市公司的會計經理，他發現一些高層虛報公幹支出作為其額外福利。他應如何處理？ https://hkbedc.icac.hk/cache/img/06e8f74cbc1d52d475d1d0ad0f3834c8.jpg [ZH-HANS] 虚报开支 https://hkbedc.icac.hk/zh-hant/resources/case_studies/216 Intro: 浩荣是一家上市公司的会计经理，他发现一些高层虚报公干支出作为其额外福利。他应如何处理？ https://hkbedc.icac.hk/cache/img/06e8f74cbc1d52d475d1d0ad0f3834c8.jpg

[EN] Loyalty to Employer vs Responsibilities to Other Stakeholders https://hkbedc.icac.hk/en/resources/case_studies/156 Intro: Patrick was a financial controller of an information technology company planning to go public. His bosses asked him to manipulate management accounting data and to reimburse expenses without any supporting document. The sponsor offered him valuable information after the engagement… https://hkbedc.icac.hk/cache/img/1960d3ea4a4fa77df862b0c446c72c76.jpg [ZH-HANT] 忠於僱主相對於對其他利益相關者的責任 https://hkbedc.icac.hk/zh-hant/resources/case_studies/156 Intro: 畢先生在一間業務擴展迅速並計劃上市的製造商任職財務總監。公司董事長要求畢先生協助，改動部分管理賬項的數據 ，並批核沒有證明文件支持的申領開支款項申請。銀行的市場推廣董事白先生亦表示向他提供「有價值的消息」…… https://hkbedc.icac.hk/cache/img/1960d3ea4a4fa77df862b0c446c72c76.jpg [ZH-HANS] 忠于雇主相对于对其他利益相关者的责任 https://hkbedc.icac.hk/zh-hant/resources/case_studies/156 Intro: 毕先生在一间业务扩展迅速并计划上市的制造商任职财务总监。公司董事长要求毕先生协助，改动部分管理账项的數据 ，并批核没有证明文件支持的申领开支款项申请。银行的市场推广董事白先生亦表示向他提供「有价值的消息」…… https://hkbedc.icac.hk/cache/img/1960d3ea4a4fa77df862b0c446c72c76.jpg