[EN] From small gifts to blatant bribe https://hkbedc.icac.hk/en/resources/case_studies/50 Intro: Leo, a head chef, was busy with sourcing food suppliers for the hotel’s recent promotional event. His old classmate, a food supplier, offered a ‘tempting deal’ in return for his help. https://hkbedc.icac.hk/cache/img/2e8512d0a590a7301ce2d836ed933fff.png [ZH-HANT] 糖衣陷阱 https://hkbedc.icac.hk/zh-hant/resources/case_studies/50 Intro: 酒店總廚Leo正忙於為即將舉行的美食節尋找食品供應商，他的舊同學是其中一名供應商，並向他提出了一項非常吸引的條件以換取他的幫助。 https://hkbedc.icac.hk/cache/img/2e8512d0a590a7301ce2d836ed933fff.png [ZH-HANS] 糖衣陷阱 https://hkbedc.icac.hk/zh-hant/resources/case_studies/50 Intro: 酒店总厨Leo正忙于为即将举行的美食节寻找食品供应商，他的旧同学是其中一名供应商，并向他提出了一项非常吸引的条件以换取他的帮助。 https://hkbedc.icac.hk/cache/img/2e8512d0a590a7301ce2d836ed933fff.png

[EN] Gain from authority https://hkbedc.icac.hk/en/resources/case_studies/239 Intro: Emma, who was responsible for procurement, intentionally concealed her marital relationship with Eric in declaration documents to the company during the tendering exercise and even helped him secure the contract. https://hkbedc.icac.hk/cache/img/4da2d63010dc29c54df27f3b9879f156.jpg [ZH-HANT] 以權謀私 https://hkbedc.icac.hk/zh-hant/resources/case_studies/239 Intro: 負責採購的Emma在招標過程中向其公司提交的申報文件中故意隱瞞了她與Eric的婚姻關係，甚至還幫助Eric取得了採購合約。 https://hkbedc.icac.hk/cache/img/4da2d63010dc29c54df27f3b9879f156.jpg [ZH-HANS] 以权谋私 https://hkbedc.icac.hk/zh-hant/resources/case_studies/239 Intro: 负责采购的Emma在招标过程中向其公司提交的申报文件中故意隐瞒了她与Eric的婚姻关系，甚至还帮助Eric取得了采购合约。 https://hkbedc.icac.hk/cache/img/4da2d63010dc29c54df27f3b9879f156.jpg

[EN] Friendship goes first https://hkbedc.icac.hk/en/resources/case_studies/47 Intro: Xenia, who worked for a travel agent, tried to help her friend, an airline sales representative, to secure business orders by marking up the air-ticket prices quoted by other airlines. https://hkbedc.icac.hk/cache/img/71a2dfc3f4057277f48856e5b2acb48e.png [ZH-HANT] 友情第一 https://hkbedc.icac.hk/zh-hant/resources/case_studies/47 Intro: Xenia在旅行代理商工作，為協助任職航空公司銷售員的朋友銷售機票，她向客戶誇大其他公司的機票報價。 https://hkbedc.icac.hk/cache/img/71a2dfc3f4057277f48856e5b2acb48e.png [ZH-HANS] 友情第一 https://hkbedc.icac.hk/zh-hant/resources/case_studies/47 Intro: Xenia在旅行代理商工作，为协助任职航空公司销售员的朋友销售机票，她向客户夸大其他公司的机票报价。 https://hkbedc.icac.hk/cache/img/71a2dfc3f4057277f48856e5b2acb48e.png

[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] 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] Fraud in procurement of medical equipment https://hkbedc.icac.hk/en/resources/case_studies/125 Intro: Dr M, the Chief of Service of the Paediatric Department of a public hospital, asked David, the Department Operations Manager, to mark up the quotations of other companies so that he could secure the contract of the medical equipment to his girlfriend’s company. https://hkbedc.icac.hk/cache/img/65ad6cf8fc1eb36051677b7169241b61.jpg [ZH-HANT] 採購醫療器材的詐騙行為 https://hkbedc.icac.hk/zh-hant/resources/case_studies/125 Intro: M 醫生是一名公立醫院兒科的部門主管，要求部門運作經理大衛將其他報價書的價格抬高，以協助其女朋友的公司取得訂購醫療器材的合約。 https://hkbedc.icac.hk/cache/img/65ad6cf8fc1eb36051677b7169241b61.jpg [ZH-HANS] 采购医療器材的诈骗行为 https://hkbedc.icac.hk/zh-hant/resources/case_studies/125 Intro: M 医生是一名公立医院儿科的部门主管，要求部门运作经理大卫将其他报价书的价格抬高，以协助其女朋友的公司取得订购医療器材的合约。 https://hkbedc.icac.hk/cache/img/65ad6cf8fc1eb36051677b7169241b61.jpg

[EN] Corruption in the assessment of medicine https://hkbedc.icac.hk/en/resources/case_studies/130 Intro: The CEO of a pharmaceutical company offered company shares to Dr A for his assistance in writing a favorable report for a new drug… https://hkbedc.icac.hk/cache/img/f668a8a1eb4a346bfd11f6394308ac33.jpg [ZH-HANT] 評估藥物療效的貪污交易 https://hkbedc.icac.hk/zh-hant/resources/case_studies/130 Intro: 藥廠的行政總裁向A醫生提供其公司股份，作為協助為新藥撰寫有利報告的報酬… https://hkbedc.icac.hk/cache/img/f668a8a1eb4a346bfd11f6394308ac33.jpg [ZH-HANS] 评估药物疗效的贪污交易 https://hkbedc.icac.hk/zh-hant/resources/case_studies/130 Intro: 药厂的行政总裁向A医生提供其公司股份，作为协助为新药撰写有利报告的报酬… https://hkbedc.icac.hk/cache/img/f668a8a1eb4a346bfd11f6394308ac33.jpg

[EN] False accounting https://hkbedc.icac.hk/en/resources/case_studies/211 Intro: Mike was the voluntary auditor of the parent-teacher-association (PTA) of his son’s school. Considering his son’s academic and behavioural problems at school, Mike was hesitant to report the suspected fraud related to the school accounts… https://hkbedc.icac.hk/cache/img/fc13d7c926f7ed674ffe953df5c034c6.jpg [ZH-HANT] 偽造賬目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/211 Intro: 志全是他兒子學校家長教師會的義務司庫，因兒子的學業及品行問題，志全猶豫應否向學校報告有關學校賬目出現懷疑欺詐的問題。 https://hkbedc.icac.hk/cache/img/fc13d7c926f7ed674ffe953df5c034c6.jpg [ZH-HANS] 伪造账目 https://hkbedc.icac.hk/zh-hant/resources/case_studies/211 Intro: 志全是他儿子学校家长教师会的义务司库，因儿子的学业及品行问题，志全犹豫应否向学校报告有关学校账目出现怀疑欺诈的问题。 https://hkbedc.icac.hk/cache/img/fc13d7c926f7ed674ffe953df5c034c6.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] 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