Definition
The submission of false or inflated expense claims.
Context
Expense account fraud is a form of asset misappropriation and is common in decentralised organisations with large employee bases. It is closely linked to weaknesses in internal controls, insufficient management review, and lack of awareness within fraud prevention programmes.
Meaning
Although often small per incident, it can result in significant cumulative losses and indicates systemic control weaknesses.
Example
Personal meals claimed as business expenses.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Expense Account Fraud", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/expense-account-fraud/, accessed April 18, 2026.