Traveling in High Style on the Organization's Dime, Part 2


By Joseph R. Dervaes, CFE, ACFE Fellow, CIA

joseph-dervaes-80x80.jpg   Fraud's Finer Points 

 
As we covered in part one, travel fraud is one of the most common forms of fictitious expense schemes I have encountered during my career. Instead of overstating a real business expense, these employees invent travel activities and submit false expense reports.  


Which employees will file false travel vouchers with their employers? Of course, anybody conceivably could meet the criteria of the three elements of the fraud triangle. Every employee has the opportunity to commit travel fraud. Those who do commit these crimes have motivations and justifications for their behavior that most of us simply cannot understand.

 
For full access to story, members may sign in here.

Not a member? Click here to Join Now. Or Click here to sign up for a FREE TRIAL.

Related Articles

Lourdes C. Miranda, CFE

Throughout her career investigating financial crimes — first in the CIA and FBI and now in the private sector — Lourdes Miranda found that understanding human behavior is instrumental to cracking cases. She now urges fellow CFEs to balance technology with human intelligence in their investigations and learn everything they can about cryptocurrency and blockchain.