As a supervisor, you play a key role in the internal control over travel and entertainment expense reports to ensure they are accurate and reflect legitimate business expenses of the Company. Your approval also signals that you are assuring the accuracy and legitimacy of the business expenses reported to you. Failure to adequately fulfill your supervisory role could result in reimbursement of fraudulent expenses being paid and inaccurate books and records, which may result in disciplinary action to both employee and supervisor up to and including termination.