I find the best approach in understanding any of the organizational processes is to ask questions. But before we can ask questions we need to look at the underlying source documents that are created within the process. The first document in this exercise is a sample Employee Expense Reimbursement Report. Study the sample Employee Expense Reimbursement Report and think of the places that would need to be altered to gain access to the value and perpetrate a fraud. Who are the people that are in a position to alter the document? What controls are in place to protect the value? What controls are needed after you reviewed the document?
After you have examined the Employee Expense Reimbursement Report gather your thoughts and then read the Employee Expense Reimbursement Report commentary. Develop your ideas before looking at the Employee Expense Reimbursement Report with comments. The sample Employee Expense Reimbursement Report with comments has been analyzed to formulate questions and ideas that you can arrive at by using the source documents associated with the process being analyzed. Documents are critical in developing supportable findings. Whenever possible speak to documentary evidence in formulating your fact findings.
