// Fraud schemes
Expense and card review
Expense reimbursement schemes, purchasing and corporate card misuse, and personal purchases.
S08
Billing — personal purchases
An employee buys goods or services for personal use with organization funds, either by having a vendor invoice the organization or by using an organization card. The purchases are real;…
S12Expense 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…
S13Purchasing and corporate card misuse
A cardholder uses a purchasing or corporate card for personal purchases, splits purchases to stay under transaction limits, buys gift cards or other cash equivalents, or continues to use the…