What is an integral part of expense report review procedures?

Inspecting original receipts is a critical component of expense report review procedures because it helps ensure the legitimacy and accuracy of the claims being submitted by employees. Original receipts provide tangible proof of the expenditures reported and allow for verification against company policies regarding allowable expenses. By closely examining these receipts, organizations can detect any discrepancies or fraudulent submissions, such as inflated amounts or non-reimbursable items.

This process helps to maintain financial integrity and accountability within the organization. It establishes a control mechanism to protect the company's assets from potential fraud, as employees might be tempted to fabricate or exaggerate their expenses if there is insufficient oversight.

While the other options may contribute to a broader framework of expense management—such as gathering feedback from employees or implementing access restrictions—none directly address the essential verification of claims made in expense reports as effectively as inspecting original receipts does. Ignoring employee submissions would certainly undermine any expense reporting controls and lead to financial discrepancies or fraud going undetected.