What is an example of a fictitious expense in an expense reimbursement scheme?

In an expense reimbursement scheme, a fictitious expense is one that does not represent a legitimate or actual cost incurred by the employee. Claiming expenses for non-existent events fits this definition perfectly. This could involve submitting invoices or receipts for events that never occurred, such as conferences, workshops, or meetings that the individual did not attend, thereby creating an illusion of legitimate expenditures.

This approach effectively deceives the employer into reimbursing for costs that have no real basis. The fraudulent nature of this activity is clear because there are no actual events or activities that warrant the reimbursement, making it a prime example of a fictitious expense. In contrast, while all the other options involve manipulation of real or valid expenses, they fall short of being purely fictitious as they typically can relate to actual events or transactions, albeit claimed inappropriately or inaccurately.