In one type of expense reimbursement scheme, employees overstate the cost of actual business expenses. What are common ways in which such an overstatement can be achieved?  Over state another employee's expenses, provide that employee with her legitimate reimbursement, then pocket the excess. Create fraudulent sales orders with the aim of generating fraudulent commissions. Conduct a pay-and-return scheme involving a non accomplice vendor. Alter a receipt or other supporting document to reflect a higher cost than what was actually paid for the expense?