Which of the following is an example of collusion between employees and third parties?

Receiving kickbacks from a supplier is a clear example of collusion between employees and third parties. In this scenario, an employee colludes with an external party, such as a supplier, to receive personal benefits—often monetary—through dishonest practices. This arrangement typically compromises the integrity of a business's procurement process and can lead to inflated costs or reduced quality, directly impacting the organization's overall performance and ethical standing.

Collusion, by definition, involves a secret or illegal cooperation or conspiracy to deceive others. The scenario of receiving kickbacks exemplifies this, as it indicates a hidden agreement that benefits the employee while harming the company’s interests.

In contrast, submitting fake invoices might be an example of fraud but does not necessarily involve a third party. Offering discounts to customers and maintaining low prices for services can be legitimate business practices aimed at attracting customers and promoting sales. These actions do not inherently involve collusion or dishonest interactions with third parties.