Expense reimbursement (mischaracterized, overstated, fictitious, multiple)

An employee is reimbursed for expenses that are personal (mischaracterized), larger than incurred (overstated), never incurred (fictitious), or claimed more than once (multiple reimbursement), including an expense already paid with an organization card.

Fully covered.

Starter pack: Expense and card review

Red flags

In the data

• Same amount, merchant, and date on more than one claim
• Claims on weekends, holidays, or PTO days
• Amounts just under the receipt threshold and round amounts
• Mileage that exceeds plausible distances, or mileage and fuel on the same day
• Expense also present in card transactions

Behavioral

• Employee submits reports late in batches or to a different approver than usual
• Employee resists providing original receipts

Internal controls

• Approvers do not compare claims to calendars or timekeeping
• No duplicate check across reports and employees
• Card and reimbursement data are not compared