If Sarah treats her friend Jennifer to a birthday dinner, for example, that generates an actual receipt, but it shouldn’t show up on Sarah’s expense account.
Requesting multiple reimbursements is riskier, but just as simple. If Sarah wants her company to pay for Jennifer’s birthday dinner twice, she copies the receipt and turns it on another expense report. Worse, she may attempt to be paid once for the bill, once for the receipt and once for the credit card statement.
Some employees simply overstate their expenses by doctoring supporting paperwork – for example, by changing a 3 to an 8 or a 1 to a 4 on a receipt. Then, there are cheats who invent expenses. All David needs to do is ask a cab driver for an extra receipt, fill it out and turn it in for reimbursement.