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TOP 10

TOP 10 T&E ANALYTICS

For many businesses, T&E represents a significant spend, with a high risk of exposure to costly

abuse, misuse and fraud. Generally, controls within this business process are manual or a

matter of policy.

ACL has extensive experience developing analytic tests that can help you monitor and analyze

expense data as well as confirm adherence to the policies that guide spending behavior. Get

started today with our top 10 tests.

Tests for T&E Expense Processing

Duplicate Charges: Ensure that all charges claimed by an employee are valid and not repeated. Identify all

Corporate Card and instances where an employee has charged the same amount on the same day where one

Out-of-pocket

transaction was a corporate card expense and the other was an out-of-pocket reimbursable

expense.

Suspicious

Keyword Match

Validate all transactions are for authorized purposes. Identify all T&E transactions that contain

words from the Restricted Word list anywhere in the merchant name, transaction description,

business purpose field that indicates a potentially unauthorized purchase.

Round Amounts

Detect potential fraud and abuse for unauthorized gift cards, cash advances, or excessive tips,

identify T&E transactions that are evenly divisible by .

Excessive High-Risk Detect potential fraud and abuse of expense types that require less documentation. Identify

Expense Categories employees who have transactions in High-Risk expense categories that exceeded thresholds

for either the count or total amount.

Common High-Risk expense categories: Tips, Miscellaneous, Baggage Fees, etc.

Group Meal

Amount per

Attendee

Ensure that all attendees are properly documented and prevent excessive group meal

expenses. For each expense identified as a group meal, calculate the amount per attendee,

and report group meals where the amount per attendee is greater than a specified threshold.

Gas without Rental Detect potential fraud and abuse of...