This online course provides a practical and comprehensive overview of expense reimbursement fraud—one of the most common and costly forms of occupational fraud. Because these schemes are often easy to commit and difficult to detect, organizations must understand how they occur, the red flags employees and managers should watch for, and the internal controls needed to prevent and identify fraudulent claims.
In this course, participants will review real‑world cases that demonstrate exactly how expense reimbursement fraud is perpetrated, concealed, and ultimately uncovered. The program explores proven detection methodologies, fraud‑risk indicators, documentation review techniques, and best‑practice control structures. Attendees will gain practical steps for creating a fraud‑resistant reimbursement process and reducing the organization’s risk exposure.
Publication Date: August 2026
Designed For
This course would be appropriate for CFOs, CEOs, business owners, business managers, internal auditors, external auditors, corporate accountants, government accountants and risk management personnel. This course is designed for professionals responsible for financial oversight, fraud prevention, and internal control design.
Topics Covered
- Overview of occupational and employee fraud schemes
- Types of expense reimbursement fraud and common red flags
- Detection techniques and forensic review approaches
- Designing internal controls for fraud prevention
- Best practices for policy design, monitoring, and documentation
Learning Objectives
- Identify common types of expense reimbursement fraud and how they are committed
- Recognize red flags and behavioral indicators associated with fraudulent reimbursement activity
- Apply effective methodologies for detecting expense reimbursement fraud
- Design internal controls that prevent and reduce the likelihood of fraudulent claims
- Evaluate organizational processes to strengthen fraud prevention and oversight
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
Instructor
Robert K Minniti
DBA, CPA, CFE, Cr.FA, CVA, MAFF, CFF, CGMA, PI
Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona.
Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College.
He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cyber security, privacy laws, data security, Sarbanes-Oxley compliance work and business consulting. In addition to his practice Dr. Minniti is an instructor teaching continuing professional education classes for a variety of providers and CPA Societies.
Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.