[EN] Lacking a clear company policy https://hkbedc.icac.hk/en/resources/case_studies/26 Intro: Mr. Chung had established a toy manufacturing enterprise in the Mainland in partnership with his friends. He solicited rebate from a Mainland supplier as a reward for placing purchase orders… https://hkbedc.icac.hk/cache/img/bf67926e923fa486180645b055b310ef.jpg [ZH-HANT] 防貪政策模糊 股東無所適從 https://hkbedc.icac.hk/zh-hant/resources/case_studies/26 Intro: 鍾先生與他的朋友在內地成立了一間玩具生產企業，而他負責監督製造過程。他向某內地供應商要求回佣，作為判授訂單的報酬。 https://hkbedc.icac.hk/cache/img/bf67926e923fa486180645b055b310ef.jpg [ZH-HANS] 防贪政策模糊 股东无所适从 https://hkbedc.icac.hk/zh-hant/resources/case_studies/26 Intro: 钟先生与他的朋友在内地成立了一间玩具生产企业，而他负责监督制造过程。他向某内地供应商要求回佣，作为判授订单的报酬。 https://hkbedc.icac.hk/cache/img/bf67926e923fa486180645b055b310ef.jpg

[EN] Awarding subcontracting orders for monetary rewards https://hkbedc.icac.hk/en/resources/case_studies/28 Intro: Production manager Mr. Wong was deployed to oversee the whole mechanical production process in the mainland and award production order to suitable factories. Two manufacturers offered him kickback for placing more production orders. https://hkbedc.icac.hk/cache/img/847909f0f05fe0d5e9e7b4d4d04471fb.jpg [ZH-HANT] 外判工序 難抵金錢誘惑 https://hkbedc.icac.hk/zh-hant/resources/case_studies/28 Intro: 生產部經理王先生負責監督內地廠房的整個生產過程，並需將部份工序外判予合適的製造商。 兩家製造商向王先生提供回佣，誘使他發出更多生產訂單。 https://hkbedc.icac.hk/cache/img/847909f0f05fe0d5e9e7b4d4d04471fb.jpg [ZH-HANS] 外判工序 难抵金钱诱惑 https://hkbedc.icac.hk/zh-hant/resources/case_studies/28 Intro: 生产部经理王先生负责监督内地厂房的整个生产过程，并需将部份工序外判予合适的制造商。 两家制造商向王先生提供回佣，诱使他发出更多生产订单。 https://hkbedc.icac.hk/cache/img/847909f0f05fe0d5e9e7b4d4d04471fb.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] 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] Christmas deal https://hkbedc.icac.hk/en/resources/case_studies/232 Intro: Rachel, a customer service officer, treated her supervisor Rosanne to dinner and gifted her concert tickets to persuade her to avoid scheduling night shifts during the peak Christmas travel period. https://hkbedc.icac.hk/cache/img/1417e84445637fab91dc35800c24b29f.jpg [ZH-HANT] 聖誕交易 https://hkbedc.icac.hk/zh-hant/resources/case_studies/232 Intro: 任職航空公司客戶服務主任的Rachel宴請她的上司 Rosanne 吃晚餐並贈送她演唱會門票，以說服她在聖誕節旅遊高峰期避免安排夜班。 https://hkbedc.icac.hk/cache/img/1417e84445637fab91dc35800c24b29f.jpg [ZH-HANS] 圣诞交易 https://hkbedc.icac.hk/zh-hant/resources/case_studies/232 Intro: 任职航空公司客户服务主任的Rachel宴请她的上司 Rosanne 吃晚餐并赠送她演唱会门票，以说服她在圣诞节旅游高峰期避免安排夜班。 https://hkbedc.icac.hk/cache/img/1417e84445637fab91dc35800c24b29f.jpg

[EN] Unexpected windfall https://hkbedc.icac.hk/en/resources/case_studies/231 Intro: Owing to frequent overseas trips to source products, Queenie, a trade company owner, approached her friend Quinton, who worked as a ground staff for an airline company, hoping he could use his employee benefits to purchase cheaper tickets for her. https://hkbedc.icac.hk/cache/img/1ffbf5d43bf6f15ab7563cf4237b8af1.jpg [ZH-HANT] 解困之財 https://hkbedc.icac.hk/zh-hant/resources/case_studies/231 Intro: 經營一家進出口公司的Queenie由於經常出國採購產品，於是找到在航空公司擔任地勤人員的朋友Quinton，希望他能夠利用員工福利為她購買更便宜的機票。 https://hkbedc.icac.hk/cache/img/1ffbf5d43bf6f15ab7563cf4237b8af1.jpg [ZH-HANS] 解困之财 https://hkbedc.icac.hk/zh-hant/resources/case_studies/231 Intro: 经营一家进出口公司的Queenie由于经常出国采购产品，于是找到在航空公司担任地勤人员的朋友Quinton，希望他能够利用员工福利为她购买更便宜的机票。 https://hkbedc.icac.hk/cache/img/1ffbf5d43bf6f15ab7563cf4237b8af1.jpg

[EN] Plan falls through https://hkbedc.icac.hk/en/resources/case_studies/52 Intro: The proprietor of a forwarding company offered advantages to Patrick, a freight manager of an airfreight company, for securing cargo space during peak seasons. However, a strike broke out before Patrick took action. https://hkbedc.icac.hk/cache/img/2e1df0d7a0979f78d0ac889f4fa41d87.jpg [ZH-HANT] 事與願違 https://hkbedc.icac.hk/zh-hant/resources/case_studies/52 Intro: 空運經理Patrick收取客戶提供的私人佣金，承諾即使在旺季期間仍會分配給該客戶足夠的貨運空間。不過，Patrick的承諾卻因機場發生工業行動而無法兌現。 https://hkbedc.icac.hk/cache/img/2e1df0d7a0979f78d0ac889f4fa41d87.jpg [ZH-HANS] 事与愿违 https://hkbedc.icac.hk/zh-hant/resources/case_studies/52 Intro: 空运经理Patrick收取客户提供的私人佣金，承诺即使在旺季期间仍会分配给该客户足够的货运空间。不过，Patrick的承诺却因机场发生工业行动而无法兑现。 https://hkbedc.icac.hk/cache/img/2e1df0d7a0979f78d0ac889f4fa41d87.jpg

[EN] Customary trade practice not a defence https://hkbedc.icac.hk/en/resources/case_studies/191 Intro: Bill, a regional manager of a medical equipment company, treated the supplier’s representatives with lavish entertainment and a Macao trip. To show his hospitality, he also offered them casino chips and red packets. https://hkbedc.icac.hk/cache/img/1d65120bac0dc915f53800015ba42d7b.jpg [ZH-HANT] 「行規」不能作為免責辯護 https://hkbedc.icac.hk/zh-hant/resources/case_studies/191 Intro: 阿標是醫療儀器公司的地區經理，以豪華的款待和澳門旅遊招待供應商代表。為展示待客之道，他更送贈賭場籌碼和紅包。 https://hkbedc.icac.hk/cache/img/1d65120bac0dc915f53800015ba42d7b.jpg [ZH-HANS] 「行规」不能作为免责辩护 https://hkbedc.icac.hk/zh-hant/resources/case_studies/191 Intro: 阿标是医療仪器公司的地区经理，以豪华的款待和澳门旅游招待供应商代表。为展示待客之道，他更送赠赌场筹码和红包。 https://hkbedc.icac.hk/cache/img/1d65120bac0dc915f53800015ba42d7b.jpg

[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] Delegation of site supervisory duties https://hkbedc.icac.hk/en/resources/case_studies/158 Intro: Being heavily tied down by office work, the plant engineer assigned his technical assistant to carry out the inspection duties, which however were not performed properly. https://hkbedc.icac.hk/cache/img/84af431049c0a1aa7474ade07d9484dc.jpg [ZH-HANT] 下放地盤監管責任 https://hkbedc.icac.hk/zh-hant/resources/case_studies/158 Intro: 因忙於處理案頭工作，廠房工程師指派技術助理代為進行地盤巡查，但是技術助理卻沒有正確地執行有關監管工作。 https://hkbedc.icac.hk/cache/img/84af431049c0a1aa7474ade07d9484dc.jpg [ZH-HANS] 下放地盘监管责任 https://hkbedc.icac.hk/zh-hant/resources/case_studies/158 Intro: 因忙于处理案头工作，厂房工程师指派技术助理代为进行地盘巡查，但是技术助理却没有正确地执行有关监管工作。 https://hkbedc.icac.hk/cache/img/84af431049c0a1aa7474ade07d9484dc.jpg