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Case Studies
False attendance record
Ophelia, who worked part-time at a hotel, was responsible for hosting guests during conferences and banquets. Recently, she planned a week-long Japan trip with her boyfriend, which meant she would forfeit a substantial part of her income. Therefore, Ophelia asked her cousin, Ollie, who also worked at the hotel, to forge her signature on the monthly attendance record sheet to make it appear as if she had worked and to deceive the hotel of wages.
However, Ollie believed that forging false records might constitute fraud and firmly refused Ophelia's request. Ophelia then approached Oscar, another part-time employee, with the same request. To persuade Oscar, Ophelia promised to help him buy limited-edition anime figures from Japan. Unable to resist the temptation, Oscar agreed to help Ophelia by forging her signature on the attendance record sheet. Ollie was aware of Ophelia's collusion with Oscar but, reluctant to report her cousin, chose to turn a blind eye to the illegal behaviour.
Case Analysis
Ophelia deliberately submitted false attendance record to her company intending to deceive the employer of wages. She might violate Section 9(3) of the Prevention of Bribery Ordinance or other fraudulent offences as she intentionally used documents containing false information to deceive her employer. Oscar might also commit an offence of conspiracy to defraud. When faced with Ophelia’s offer to help him purchase limited-edition anime figures, Oscar should decline the offer immediately to avoid putting himself in an obligatory position that could lead to illegal acts.
Ollie was aware that Ophelia had submitted false documents to deceive the hotel but chose to turn a blind eye. Deliberately concealing or shielding unlawful behaviour may give rise to suspicions of involvement in illegal activities. Therefore, to safeguard the interests of oneself and the company, employees should adopt a zero-tolerance stance toward corruption and report it to the ICAC.