[EN] Soliciting loans from a supplier https://hkbedc.icac.hk/en/resources/case_studies/14 Intro: A senior merchandiser of a herbal tea manufacturing company was in desperate need of money. He tried to solicit loans from a supplier. But the supplier refused and reported the matter to the manufacturing company. https://hkbedc.icac.hk/cache/img/feb847c3a50b32f4ca15a0e87a855162.jpg [ZH-HANT] 向供應商索取貸款 https://hkbedc.icac.hk/zh-hant/resources/case_studies/14 Intro: 一名涼茶製造商的高級採購員陷入財困，於是試圖向一供應商借貸。該供應商拒絕，並將此事告知涼茶製造商。 https://hkbedc.icac.hk/cache/img/feb847c3a50b32f4ca15a0e87a855162.jpg [ZH-HANS] 向供应商索取贷款 https://hkbedc.icac.hk/zh-hant/resources/case_studies/14 Intro: 一名凉茶制造商的高级采购员陷入财困，于是试图向一供应商借贷。该供应商拒绝，并将此事告知凉茶制造商。 https://hkbedc.icac.hk/cache/img/feb847c3a50b32f4ca15a0e87a855162.jpg

[EN] Abandoning integrity for personal advantages https://hkbedc.icac.hk/en/resources/case_studies/40 Intro: Bill and Anna, were estate agents of the same agency. Bill stole Anna’s chance to sell the property to a client at a lower price and then tried to re-sell it to Anna’s client at a higher price. https://hkbedc.icac.hk/cache/img/337ac373dd45f60bd3d5620fe379fcc7.jpg [ZH-HANT] 利益當前 毫無誠信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/40 Intro: 亞標和亞娜是同一間公司的地產代理。 亞標搶先以較低的價格把單位賣給客戶，然後試圖以較高的價格轉售給亞娜的客戶。 https://hkbedc.icac.hk/cache/img/337ac373dd45f60bd3d5620fe379fcc7.jpg [ZH-HANS] 利益当前 毫无诚信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/40 Intro: 亚标和亚娜是同一间公司的地产代理。 亚标抢先以较低的价格把单位卖给客户，然后试图以较高的价格转售给亚娜的客户。 https://hkbedc.icac.hk/cache/img/337ac373dd45f60bd3d5620fe379fcc7.jpg

[EN] Chaotic sales record https://hkbedc.icac.hk/en/resources/case_studies/238 Intro: Daisy, who worked at a chain fast-food restaurant, discovered that the assistant manager Diana was manipulating the sales data for personal gain. What should Daisy do? https://hkbedc.icac.hk/cache/img/d49a21b8aa4c3da17f3bd5ddee157d0b.jpg [ZH-HANT] 賬目不清 https://hkbedc.icac.hk/zh-hant/resources/case_studies/238 Intro: 在連鎖快餐店工作的Daisy發現助理經理Diana為了謀取私利而操控銷售記錄，她應該如何處理？ https://hkbedc.icac.hk/cache/img/d49a21b8aa4c3da17f3bd5ddee157d0b.jpg [ZH-HANS] 账目不清 https://hkbedc.icac.hk/zh-hant/resources/case_studies/238 Intro: 在连锁快餐店工作的Daisy发现助理经理Diana为了谋取私利而操控销售记录，她应该如何处理？ https://hkbedc.icac.hk/cache/img/d49a21b8aa4c3da17f3bd5ddee157d0b.jpg

[EN] Professional Integrity of Accounting Professionals https://hkbedc.icac.hk/en/resources/case_studies/157 Intro: Billy’s trading company was a major client of Jimmy’s CPA firm. Facing a difficult time, Billy asked Jimmy to manipulate the financial position of his company in the year-end audit to facilitate his obtaining credit facilities from a bank… https://hkbedc.icac.hk/cache/img/fb3052a5c57c6b092354f142b814ecba.jpg [ZH-HANT] 會計人員的專業誠信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/157 Intro: 利先生的貿易公司是詹先生的會計師行的主要客戶。面對業務困境，利先生要求詹先生在年終核數中篡改公司財務狀況，以便從銀行獲得信貸。 https://hkbedc.icac.hk/cache/img/fb3052a5c57c6b092354f142b814ecba.jpg [ZH-HANS] 会计人员的专业诚信 https://hkbedc.icac.hk/zh-hant/resources/case_studies/157 Intro: 利先生的贸易公司是詹先生的会计师行的主要客户。面对业务困境，利先生要求詹先生在年终核數中篡改公司财务状况，以便从银行获得信贷。 https://hkbedc.icac.hk/cache/img/fb3052a5c57c6b092354f142b814ecba.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] Offering bribes for contract constitutes an offence https://hkbedc.icac.hk/en/resources/case_studies/198 Intro: An air-conditioning equipment supplier attempted to induce an engineer to award a contract to a designated sub-contractor and promised to reward the engineer with cash. https://hkbedc.icac.hk/cache/img/0ae490d18346089fd4013d24ddcf855b.jpg [ZH-HANT] 在批合約過程中提供賄賂 https://hkbedc.icac.hk/zh-hant/resources/case_studies/198 Intro: 空調裝置供應商企圖誘使一名工程師，將合約分判予該供應商的分判商，並承諾以現金回報工程師。 https://hkbedc.icac.hk/cache/img/0ae490d18346089fd4013d24ddcf855b.jpg [ZH-HANS] 在批合约过程中提供贿賂 https://hkbedc.icac.hk/zh-hant/resources/case_studies/198 Intro: 空调装置供应商企图诱使一名工程师，将合约分判予该供应商的分判商，并承诺以现金回报工程师。 https://hkbedc.icac.hk/cache/img/0ae490d18346089fd4013d24ddcf855b.jpg

[EN] Make profit in bidding https://hkbedc.icac.hk/en/resources/case_studies/208 Intro: Barry, a senior project manager of a subcontractor, faced a dilemma when bidding a project. The manager of the main contractor promised Barry with the contract, but Barry had to inflate the bidding price… https://hkbedc.icac.hk/cache/img/638c2d7ecfdb3921414342986485e127.jpg [ZH-HANT] 有利可圖的投標 https://hkbedc.icac.hk/zh-hant/resources/case_studies/208 Intro: 阿唐是一家分判商的高級項目經理，他在一項目投標上遇到兩難，承辦商經理承諾會給阿唐中標，但卻要求阿唐誇大投標價。 https://hkbedc.icac.hk/cache/img/638c2d7ecfdb3921414342986485e127.jpg [ZH-HANS] 有利可图的投标 https://hkbedc.icac.hk/zh-hant/resources/case_studies/208 Intro: 阿唐是一家分判商的高级项目经理，他在一项目投标上遇到两难，承办商经理承诺会给阿唐中标，但却要求阿唐夸大投标价。 https://hkbedc.icac.hk/cache/img/638c2d7ecfdb3921414342986485e127.jpg

[EN] Substandard work - piling https://hkbedc.icac.hk/en/resources/case_studies/131 Intro: A works supervisor discovered that the length of the constructed piles did not match with the concrete delivery records for the piles. He suspected that some of the piles might have been shortened… https://hkbedc.icac.hk/cache/img/65c1efd9868df97389807c2aed4241bb.jpg [ZH-HANT] 偷工減料 － 短樁工程 https://hkbedc.icac.hk/zh-hant/resources/case_studies/131 Intro: 監工發現建造樁柱的長度與樁柱混凝土的付運記錄不符，遂懷疑部分樁柱經偷工減料… https://hkbedc.icac.hk/cache/img/65c1efd9868df97389807c2aed4241bb.jpg [ZH-HANS] 偷工减料 － 短桩工程 https://hkbedc.icac.hk/zh-hant/resources/case_studies/131 Intro: 监工发现建造桩柱的长度与桩柱混凝土的付运记錄不符，遂怀疑部分桩柱经偷工减料… https://hkbedc.icac.hk/cache/img/65c1efd9868df97389807c2aed4241bb.jpg