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EXHIBIT 7-1

CHAPTER 7

EXPENSE REIMBURSEMENT SCHEMES

LEARNING OBJECTIVES

After studying this chapter, you should be able to:

7-1 Explain what constitutes expense reimbursement fraud
7-2 Discuss the data on expense reimbursement fraud from the 2011 Global Fraud Survey
7-3 Understand how mischaracterized expense reimbursement schemes are committed
7-4 Be familiar with the controls identified in this chapter for preventing and detecting mischaracterized expense schemes
7-5 Identify the methods employees use to overstate otherwise legitimate expenses on their expense reports
7-6 Understand controls that can be used to prevent and detect overstated expense schemes
7-7 Explain what a fictitious expense reimbursement scheme is and differentiate it from other forms of expense reimbursement fraud
7-8 Identify red flags that are commonly associated with fictitious expense schemes
7-9 Discuss what a multiple reimbursement scheme is and how this kind of fraud is committed
7-10 Discuss the controls identified in this chapter for preventing and detecting multiple reimbursement schemes
7-11 Be familiar with proactive audit tests that can be used to detect various forms of expense reimbursement fraud

CASE STUDY: FREQUENT FLIER'S FRAUD CRASHES1

In his ten years at a regional office of Tyler & Hartford, Marcus Lane had spent more time on the road than at home—which means ...

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