SMEs and Start-ups

False accounting

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[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

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Misuse of an e-mail system

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Bribery

Misuse of Information

Information Technology

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[EN] Misuse of an e-mail system https://hkbedc.icac.hk/en/resources/case_studies/176 Intro: A sales manager of a web design company was moonlighting at a rival company. He diverted the clients’ business e-mails of his company to the secret employer and received commission on every contract he secured for the latter. https://hkbedc.icac.hk/cache/img/a21d6c7060207d8a3af99223489a8158.jpg [ZH-HANT] 濫用電郵系統 https://hkbedc.icac.hk/zh-hant/resources/case_studies/176 Intro: 一名網頁設計公司的營業經理，同時在公司的競爭對手內擔任兼職，他將自己公司客戶的聯絡資料透過電郵轉寄給秘密僱主，並從後者成功簽訂的合約中獲取佣金。 https://hkbedc.icac.hk/cache/img/a21d6c7060207d8a3af99223489a8158.jpg [ZH-HANS] 濫用电邮系统 https://hkbedc.icac.hk/zh-hant/resources/case_studies/176 Intro: 一名网页设计公司的营业经理，同时在公司的竞争对手内担任兼职，他将自己公司客户的聯络资料透过电邮转寄给秘密雇主，并从后者成功签订的合约中获取佣金。 https://hkbedc.icac.hk/cache/img/a21d6c7060207d8a3af99223489a8158.jpg

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Offering contract for private gain

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Contractor Management

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https://hkbedc.icac.hk/en/resources/case_studies/207

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[EN] Offering contract for private gain https://hkbedc.icac.hk/en/resources/case_studies/207 Intro: Alexander, the Manager of Planning in a real estate development firm, was tempted to offer the firm’s environmental research contract to his friend in return for a “favour”. https://hkbedc.icac.hk/cache/img/4ba167a6f667160de587d56bcf4d2204.jpg [ZH-HANT] 批出合約中飽私囊 https://hkbedc.icac.hk/zh-hant/resources/case_studies/207 Intro: 家強是一家地產發展公司的規劃部經理，他正考慮將公司的環境研究合約判給他的朋友，以換取對方的「幫忙」。 https://hkbedc.icac.hk/cache/img/4ba167a6f667160de587d56bcf4d2204.jpg [ZH-HANS] 批出合约中饱私囊 https://hkbedc.icac.hk/zh-hant/resources/case_studies/207 Intro: 家强是一家地产发展公司的规划部经理，他正考虑将公司的环境研究合约判给他的朋友，以换取对方的「帮忙」。 https://hkbedc.icac.hk/cache/img/4ba167a6f667160de587d56bcf4d2204.jpg

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Falsifying client's loan application

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[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

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Conspiracy to make bogus hire purchase loans

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Conspiracy to make bogus hire purchase loans

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[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

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Bribery for assistance in money laundering

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[EN] Bribery for assistance in money laundering https://hkbedc.icac.hk/en/resources/case_studies/21 Intro: A bank manager, without the permission of the bank, accepted commission from a client as a reward for helping the client to perform suspicious transactions through an SME’s inactive account. https://hkbedc.icac.hk/cache/img/708dab1f34c37ea592daf170c4dfbda7.jpg [ZH-HANT] 協助清洗黑錢 https://hkbedc.icac.hk/zh-hant/resources/case_studies/21 Intro: 銀行經理未經銀行許可，接受客戶的佣金，協助對方利用不活躍戶口進行可疑轉賬。 https://hkbedc.icac.hk/cache/img/708dab1f34c37ea592daf170c4dfbda7.jpg [ZH-HANS] 协助清洗黑钱 https://hkbedc.icac.hk/zh-hant/resources/case_studies/21 Intro: 银行经理未经银行许可，接受客户的佣金，协助对方利用不活跃户口进行可疑转账。 https://hkbedc.icac.hk/cache/img/708dab1f34c37ea592daf170c4dfbda7.jpg

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SMEs and Start-ups

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Corruption Risks

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Proprietors or company representatives offer advantages to staff responsible for processing or approving license, permit or bank account applications in order to expedite approval or turn a blind eye to insufficient documentation.
Applicants for subsidies offer advantages to handling officers, assessment panel members of funding programmes or representatives of potential investors for secure favourable treatment during the application process.
Operators offer gifts or other advantage to public officials while having dealings with government departments or public organisations.
Applicants submit false or fabricated supporting documents for applications.

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Company directors or staff appoint suppliers or contractors in which they have a financial or personal interest.
Purchasing staff disclose quotation prices or confidential tender information to potential suppliers or contractors.
Compromised staff accept personal advantages from suppliers or contractors in exchange for placing orders or conniving at the provision of substandard goods or services.
Dishonest staff split orders or repeatedly invoke “urgent” or “special requisitions” to circumvent established procurement procedures.
Staff manipulate order prices or collude with suppliers or contractors to inflate charges and misappropriate the price difference.

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Proprietors or sales staff offer advantages to representatives of corporate clients to boost sales or secure orders.
Staff divert the company business to competitors or undisclosed associates for personal gain.
Sales representatives grant discounts to customers who are not eligible under company policies.
Frontline staff allocate popular or limited-edition goods to customers in exchange for bribes.
Salespersons falsify sales records to fraudulently obtain commissions or bonuses.

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Goods receiving clerks conceal non-deliveries or accept substandard goods without proper reporting.
Warehouse staff exaggerate losses or damage incurred during delivery to cover up pilferage.
Warehouse or inventory staff misappropriate company goods for personal use or unauthorised resale.

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Accounting clerks expedite payments, approve reimbursements for false claims or deliberately delay debt collection for improper purposes.
Individual partners falsify invoices or other documents to embezzle company funds.
Finance officers grant credit facilities to ineligible clients.
Dishonest staff inflate reimbursement or expense claims.

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Personnel staff show favouritism in appointments, promotions or transfers.
Staff submit false documents, such as overtime records or medical certificates, to deceive the employer
Managers or supervisors accept bribes to conceal subordinates’ poor performance, permit overtime claims or share improperly obtained wages.
Administrative staff accept advantages from service providers or contractors in exchange for preferential treatment in arranging staff welfare benefits, such as insurance or medical coverage.
Individual partners or staff divulges confidential information to third party for personal gain.

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Integrity Training

The Private Sector Integrity Centre (PSIC) offers free anti-corruption and integrity training to help SMEs and start-ups build an ethical corporate culture and prevent corruption and fraud.

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Remain vigilant against corruption risks in daily work

Enhance their knowledge of anti-corruption law

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Recognise their managerial role in preventing corruption

Develop the ability to identify and manage corruption risks in daily operations

Acquire practical tips for managing staff integrity

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PSIC organises webinars on the “PSIC Channel” for business practitioners across various sectors and industries. Click here to view details of the upcoming webinars and enroll now!

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PSIC provides free, tailor-made training for operators and staff of SMEs and start-ups.

Please contact us if you wish to arrange integrity and corruption prevention training.

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Small and medium enterprises (SMEs) and start‑ups are key drivers of innovation, employment and economic growth. Characterised by lean structures and agile operations, they are well positioned to respond swiftly to evolving market demands and emerging opportunities in a competitive market. However, if corruption and bribery risks are not properly managed, they may lead to reputational and financial damage, serious operational disruption, regulatory consequences, and in extreme cases, the complete collapse of a business.

The Private Sector Integrity Centre (PSIC) offers anti-corruption and integrity training to help SMEs and start-ups remain vigilant to corruption risks and uphold high integrity standards. We also provide corruption prevention advisory services and practical resources to help enterprises in strengthening safeguards and fostering an ethical culture.

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Social Freshman: The Temptation (Cantonese only)

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[EN] Social Freshman: The Temptation (Cantonese only) Link: https://www.youtube.com/watch?v=D69f-cqMgRI Intro: Vincent and Patrick are responsible for upgrading company's printers and photocopiers. A supplier promises to give them 10% rebate every month if they help him to get the rental service contract… Transcript: https://hkbedc.icac.hk/en/doc?id=32&section=videos&content=content [ZH-HANT] 初出茅廬之利益Yes or No Link: https://www.youtube.com/watch?v=D69f-cqMgRI Intro: Vincent和Patrick負責為公司升級打印機及影印機。一位供應商答應每月給他們10%回佣，只要他們協助供應商取得租用合約… Transcript: https://hkbedc.icac.hk/en/doc?id=32&section=videos&content=content [ZH-HANS] 初出茅庐之利益Yes or No Link: https://www.youtube.com/watch?v=D69f-cqMgRI Intro: Vincent和Patrick负责为公司升级打印机及影印机。一位供应商答应每月给他们10%回佣，只要他们协助供应商取得租用合约… Transcript: https://hkbedc.icac.hk/en/doc?id=32&section=videos&content=content

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Integrity tips in everyday life - A friend in need? (Cantonese only)

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[EN] Integrity tips in everyday life - A friend in need? (Cantonese only) Link: https://www.youtube.com/watch?v=C5SDujnVfw8 Intro: A friend in need is a friend indeed. However, if it involves conflict of interest at work, will you remain neutral or take the risk to help a friend? Transcript: https://hkbedc.icac.hk/en/doc?id=29&section=videos&content=content [ZH-HANT] 誠信生活知多D 第四集《糖衣陷阱》 Link: https://www.youtube.com/watch?v=C5SDujnVfw8 Intro: 朋友有難理應出手相助。但若果在公事上有利益衝突，你會保持中立，還是冒險幫朋友呢？ Transcript: https://hkbedc.icac.hk/en/doc?id=29&section=videos&content=content [ZH-HANS] 诚信生活知多D 第四集《糖衣陷阱》 Link: https://www.youtube.com/watch?v=C5SDujnVfw8 Intro: 朋友有难理应出手相助。但若果在公事上有利益冲突，你会保持中立，还是冒险帮朋友呢？ Transcript: https://hkbedc.icac.hk/en/doc?id=29&section=videos&content=content

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Integrity in everyday life - is it okay to give red packets? (Cantonese only)

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[EN] Integrity in everyday life - is it okay to give red packets? (Cantonese only) Link: https://www.youtube.com/watch?v=vGWB5f9ShOY Intro: Is it okay to give red packets to caretakers during the Lunar New Year? Transcript: https://hkbedc.icac.hk/en/doc?id=20&section=videos&content=content [ZH-HANT] 誠信生活至OKay - 利是篇 Link: https://www.youtube.com/watch?v=vGWB5f9ShOY Intro: 農曆新年期間，市民在大廈派「利是」給保安員有甚麼須注意呢？ Transcript: https://hkbedc.icac.hk/en/doc?id=20&section=videos&content=content [ZH-HANS] 诚信生活至OKay - 利是篇 Link: https://www.youtube.com/watch?v=vGWB5f9ShOY Intro: 农历新年期间，市民在大厦派「利是」给保安员有什么须注意呢？ Transcript: https://hkbedc.icac.hk/en/doc?id=20&section=videos&content=content

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