Definition
Improper expense reimbursement claims.
Context
Expense reimbursement fraud is a form of asset misappropriation and is closely linked to expense account fraud, weaknesses in internal controls, and insufficient management review. It is common in organisations with decentralised approval processes and high volumes of expense claims.
Meaning
Although often small per incident, repeated occurrences can lead to significant cumulative losses and indicate systemic control deficiencies.
Example
Duplicate or altered receipts.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Expense Reimbursement Fraud", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/expense-reimbursement-fraud/, accessed April 18, 2026.