[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] Risks of corruption in the procurement https://hkbedc.icac.hk/en/resources/case_studies/173 Intro: An assistant manager of a company accepted computer equipment from a sales manager of a computer hardware supplier for placing purchase orders with the latter. https://hkbedc.icac.hk/cache/img/9340892f66a477b38b2aa7b9a52c4427.jpg [ZH-HANT] 採購工作的貪污風險 https://hkbedc.icac.hk/zh-hant/resources/case_studies/173 Intro: 一家公司的助理服務經理收受一家電腦硬件供應商的銷售經理提供的電腦器材，作為向該名供應商訂購貨品的報酬。 https://hkbedc.icac.hk/cache/img/9340892f66a477b38b2aa7b9a52c4427.jpg [ZH-HANS] 采购工作的贪污风险 https://hkbedc.icac.hk/zh-hant/resources/case_studies/173 Intro: 一家公司的助理服务经理收受一家电脑硬件供应商的销售经理提供的电脑器材，作为向该名供应商订购货品的报酬。 https://hkbedc.icac.hk/cache/img/9340892f66a477b38b2aa7b9a52c4427.jpg

[EN] Partial prudence http://hkbedc.icac.hk/en/resources/case_studies/222 Intro: Felix, a production manager, had two assistants, Gigi and Gordon. While Felix went easy on Gigi’s alleged forged overtime claims because she was a relative of the general manager, Felix treated Gordon more strictly. https://hkbedc.icac.hk/cache/img/b2ba19b5e4aa6c45a2e78c21f439a706.jpg [ZH-HANT] 雙重處事標準 https://hkbedc.icac.hk/zh-hant/resources/case_studies/222 Intro: 菲力是生産部經理，阿芝及家俊是其助手。菲力因阿芝是總經理的親戚，寬鬆處理阿芝涉嫌虛報逾時工作津貼的問題，但對家俊的同樣問題則甚爲強硬。 https://hkbedc.icac.hk/cache/img/b2ba19b5e4aa6c45a2e78c21f439a706.jpg [ZH-HANS] 双重处事标准 https://hkbedc.icac.hk/zh-hant/resources/case_studies/222 Intro: 菲力是生产部经理，阿芝及家俊是其助手。菲力因阿芝是总经理的亲戚，宽松处理阿芝涉嫌虚报逾时工作津贴的问题，但对家俊的同样问题则甚为强硬。 https://hkbedc.icac.hk/cache/img/b2ba19b5e4aa6c45a2e78c21f439a706.jpg

[EN] Falsifying documents to mislead the principal constitutes an offence under the POBO https://hkbedc.icac.hk/en/resources/case_studies/195 Intro: Tim was the director of a Hong Kong company and was stationed in its Mainland factory. He instructed a transportation company operator to inflate the service fees statement and used the falsified documents to mislead the principal. https://hkbedc.icac.hk/cache/img/c25e5bcb98f22fc7813b539911ce6dec.jpg [ZH-HANT] 利用假文件誤導主事人會觸犯《防止賄賂條例》 https://hkbedc.icac.hk/zh-hant/resources/case_studies/195 Intro: 梁先生是一名香港公司派駐內地工廠的董事，他指使運輸公司東主在月結單上誇大運輸費用，然後利用假文件誤導主事人。 https://hkbedc.icac.hk/cache/img/c25e5bcb98f22fc7813b539911ce6dec.jpg [ZH-HANS] 利用假文件误导主事人会触犯《防止贿賂条例》 https://hkbedc.icac.hk/zh-hant/resources/case_studies/195 Intro: 梁先生是一名香港公司派驻内地工厂的董事，他指使运输公司东主在月结单上夸大运输费用，然后利用假文件误导主事人。 https://hkbedc.icac.hk/cache/img/c25e5bcb98f22fc7813b539911ce6dec.jpg

[EN] False accounting https://hkbedc.icac.hk/en/resources/case_studies/75 Intro: Ray, the owner of a forwarding company, invited a shipping clerk of a manufacturer, to set up a partnership with him by making false accounting records in order to conceal the marked up shipment cost. https://hkbedc.icac.hk/cache/img/d47b00dc69bc42982bdb2f263a510c1f.jpg [ZH-HANT] 利用電腦 僞造帳目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/75 Intro: 貨運公司東主利誘客戶公司的船務文員偽造會計記錄，以掩飾抬高的運輸費用。 https://hkbedc.icac.hk/cache/img/d47b00dc69bc42982bdb2f263a510c1f.jpg [ZH-HANS] 利用电脑 伪造帐目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/75 Intro: 货运公司东主利诱客户公司的船务文员伪造会计记录，以掩饰抬高的运输费用。 https://hkbedc.icac.hk/cache/img/d47b00dc69bc42982bdb2f263a510c1f.jpg

[EN] Commit a crime in the face of heavy debts https://hkbedc.icac.hk/en/resources/case_studies/41 Intro: Clement, an employee of an estate agency, was entrusted with handling a village-type house development project. In order to repay his debts owed to a villager, he conspired with the villager to deceive payment from his employer. https://hkbedc.icac.hk/cache/img/5fa781e0d65b442f5d5c4f75596202ad.jpg [ZH-HANT] 債台高築 迫於犯險 https://hkbedc.icac.hk/zh-hant/resources/case_studies/41 Intro: 亞鄭是丁屋發展商及地產代理公司的一名僱員，因經常賭博而欠下村民金錢。 為了償還債務，他與村民密謀欺騙僱主金錢。 https://hkbedc.icac.hk/cache/img/5fa781e0d65b442f5d5c4f75596202ad.jpg [ZH-HANS] 债台高筑 迫于犯险 https://hkbedc.icac.hk/zh-hant/resources/case_studies/41 Intro: 亚郑是丁屋发展商及地产代理公司的一名雇员，因经常赌博而欠下村民金钱。 为了偿还债务，他与村民密谋欺骗雇主金钱。 https://hkbedc.icac.hk/cache/img/5fa781e0d65b442f5d5c4f75596202ad.jpg

[EN] Poor financial management that leads to risk-taking https://hkbedc.icac.hk/en/resources/case_studies/32 Intro: Working in an estate agency, Ronald had recently completed a transaction and asked one of his clients to deposit the commission into the bank account of a consultancy firm which was set up by himself. https://hkbedc.icac.hk/cache/img/17505d05b041c8252519942398784a55.jpg [ZH-HANT] 理財不善 鋌而走險 https://hkbedc.icac.hk/zh-hant/resources/case_studies/32 Intro: 亞成在地產代理公司工作。他最近完成了一筆交易，但卻請客戶將佣金存入由他開設的顧問公司的銀行戶口。 https://hkbedc.icac.hk/cache/img/17505d05b041c8252519942398784a55.jpg [ZH-HANS] 理财不善 铤而走险 https://hkbedc.icac.hk/zh-hant/resources/case_studies/32 Intro: 亚成在地产代理公司工作。他最近完成了一笔交易，但却请客户将佣金存入由他开设的顾问公司的银行户口。 https://hkbedc.icac.hk/cache/img/17505d05b041c8252519942398784a55.jpg

[EN] Forging documents for personal gain https://hkbedc.icac.hk/en/resources/case_studies/42 Intro: Vincent, an estate agent, forged a Provisional Agreement for Sale and Purchase with a view to embezzling his employer’s commission. https://hkbedc.icac.hk/cache/img/799b696348571cf4c4cf296710b7bc7d.jpg [ZH-HANT] 偽造文件 為求私利 https://hkbedc.icac.hk/zh-hant/resources/case_studies/42 Intro: 地產代理亞偉偽樓宇交易協議書，以騙取公司佣金。 https://hkbedc.icac.hk/cache/img/799b696348571cf4c4cf296710b7bc7d.jpg [ZH-HANS] 伪造文件 为求私利 https://hkbedc.icac.hk/zh-hant/resources/case_studies/42 Intro: 地产代理亚伟伪楼宇交易协议书，以骗取公司佣金。 https://hkbedc.icac.hk/cache/img/799b696348571cf4c4cf296710b7bc7d.jpg

[EN] Pocketing discount https://hkbedc.icac.hk/en/resources/case_studies/205 Intro: Ivy was a sales manager of a sportswear distributor. As bulk purchase of every 100 sports jerseys could enjoy a 10% discount, she thought of combining two orders and pocketing the discount by doctoring up the invoices… https://hkbedc.icac.hk/cache/img/5f5279db9fa4061aa82880024e5cf1c4.jpg [ZH-HANT] 騙取折扣優惠 https://hkbedc.icac.hk/zh-hant/resources/case_studies/205 Intro: 美蓮是一間運動服分銷商的銷售經理，因每購買一百件運動球衣可獲九折優惠，她考慮把兩張訂單合併，並修改發票以騙取折扣優惠。 https://hkbedc.icac.hk/cache/img/5f5279db9fa4061aa82880024e5cf1c4.jpg [ZH-HANS] 骗取折扣优惠 https://hkbedc.icac.hk/zh-hant/resources/case_studies/205 Intro: 美莲是一间运动服分销商的销售经理，因每购买一百件运动球衣可获九折优惠，她考虑把兩张订单合并，并修改发票以骗取折扣优惠。 https://hkbedc.icac.hk/cache/img/5f5279db9fa4061aa82880024e5cf1c4.jpg

[EN] Storing up trouble https://hkbedc.icac.hk/en/resources/case_studies/51 Intro: Ivan and Ian were employees of a department store and were involved in procurement functions. They were well acquainted with the suppliers and gambled together frequently. Now both of them were facing temptations from the suppliers… https://hkbedc.icac.hk/cache/img/53ce9fc7e7832a56feae28ce8f47f5bb.png [ZH-HANT] 監守自盜 https://hkbedc.icac.hk/zh-hant/resources/case_studies/51 Intro: Ivan和Ian是一間百貨公司的僱員。他們與百貨公司的供應商都很熟絡，並經常與其中幾位一起賭博。現在他們正面對供應商的誘惑…… https://hkbedc.icac.hk/cache/img/53ce9fc7e7832a56feae28ce8f47f5bb.png [ZH-HANS] 监守自盗 https://hkbedc.icac.hk/zh-hant/resources/case_studies/51 Intro: Ivan和Ian是一间百货公司的雇员。他们与百货公司的供应商都很熟络，并经常与其中几位一起赌博。现在他们正面对供应商的诱惑…… https://hkbedc.icac.hk/cache/img/53ce9fc7e7832a56feae28ce8f47f5bb.png