Resources
Case Studies
Our case studies contain analysis and discussion points for users to better understand the legal provisions. They also provide suggestions on how to prevent corruption, fraud and malpractices.
Billy’s trading company was a major client of Jimmy’s CPA firm. Facing a difficult time, Billy asked Jimmy to manipulate the financial position of his company in the year-end audit to facilitate his obtaining credit facilities from a bank …
Patrick was a financial controller of an information technology company planning to go public. His bosses asked him to manipulate management accounting data and to reimburse expenses without any supporting document. The sponsor offered him valuable information after the engagement......
Andrew was the chief accountant of a large trading company. He discovered a number of fraudulent and corrupt activities involving senior sales representatives and their mainland clients and such activities were condoned by the senior management.
Howard was a newly joined senior internal audit manager of a publicly listed company. On presenting to the Managing Director about his evidence of wrongdoings by the Purchasing Director, he was asked to stay away from the case.
Peter was a dealing director of a brokerage company. He was offered a country club membership in exchange for referring company’s business to his golf partner, who was an external broker.