What constitutes expense reimbursement fraud? List the four categories of expense reimbursement schemes.

Expense reimbursement fraud refers to any attempt to cheat or deceive an employer by obtaining money or goods through false claims for reimbursement of expenses. The four categories of expense reimbursement schemes are: 1. Overstating expenses: This fraud is committed by inflating actual expenses or fabricating nonexistent expenses to claim a larger reimbursement amount. 2. Fictitious expenses: This involves fabricating documentation to support claims for non-existent expenses. For example, an employee may submit false invoices from a vendor for goods or services that were never purchased. 3. Multiple reimbursement: This occurs when an employee submits the same expense for reimbursement more than once, either by submitting the same receipt or by claiming the same expense with different documentation. 4. Personal use of company resources: This involves an employee using company resources, such as a company credit card or vehicle, for personal use and then claiming the expenses as legitimate business expenses.