Audit library / 08 Expenses and employee claims
Expenses and Employee Claims Audit Kit
A complete, ready-to-use audit plan for employee expense claims, travel, per diems, corporate cards and entertainment. 13 procedures in 6 phases, each showing what to do, the assertion, the risk and the evidence to obtain.
- Step-by-step guide on how to use the plan
- 13 audit procedures, from planning to sign-off
- Covers claim testing, duplicate and fabricated claims, corporate cards and entertainment and cut-off
- Status and result dropdowns with an automatic progress tracker
- Fillable PDF version you can complete on screen
- Full English and Arabic versions (4 files)
Preview the checklist
Here are the first procedures from the kit. Buy the kit to unlock everything.
| Ref | Procedure | Assertion | Status | Result |
|---|---|---|---|---|
| A. Planning and analytics | ||||
| A1 | Understand the expense claims process: policy, approval limits, per diems, corporate cards and who reviews claims.Risk: Policy gaps allow abuse. | Controls | Not started ▾ | |
| A2 | Analyse expense claims by employee, category and month; identify the highest claimants and unusual trends.Risk: Excessive claims go unnoticed. | Accuracy & valuation | Not started ▾ | |
| B. Claim testing | ||||
| B1 | Vouch a sample of claims to original receipts; check business purpose, policy compliance and correct VAT treatment.Risk: Personal or fictitious expenses reimbursed. | Existence | Not started ▾ | |
| B2 | Check that claims were approved by the employee's line manager, not by the claimant or a subordinate.Risk: Self-approved claims. | Controls | Not started ▾ | |
| B3 | Test per diems and travel claims against travel approvals, boarding passes and hotel invoices.Risk: Travel claimed but not taken. | Existence | Not started ▾ | |
| C. Duplicate and fabricated claims | ||||
| C1 | Test for duplicate claims: same receipt, amount or date claimed twice, or claimed both by expense report and corporate card.Risk: The same expense paid twice. | Fraud | Not started ▾ | |
| C2 | Identify claims just below receipt or approval thresholds, round amounts, and claims on weekends or public holidays.Risk: Thresholds avoided or fabricated claims. | Fraud | Not started ▾ | |
| C3 | Review receipts for signs of alteration, missing receipt numbers, or sequential numbers from the same vendor across different employees.Risk: Forged or recycled receipts. | Fraud | Not started ▾ | |
5 more procedures are inside the full kit
Plus the step-by-step guide, dropdowns, progress tracker and the fillable PDF.
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