Resources

Bernard’s subordinates Apple and Barry were competing for a new administrative post. Bernard was struggling whether to write a good report for the average performer, Apple, who would not challenge his position in the company…

Dicken, a financial controller of a listed company, intended to hint his best friend to acquire his company’s shares before public announcement; so that his friend could gain some profits to finance his medical treatment.   

Adam, who worked in the audit department of a deposit-taking company, was requested by the manager of the loans department to assist in recommending a loan to his uncle.   He was offered some company’s shares in return.

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.

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…