What type of scheme is Jill committing by creating and submitting a fraudulent receipt for reimbursement?

The type of scheme Jill is committing by creating and submitting a fraudulent receipt for reimbursement is indeed a fictitious expense scheme. This scheme involves the submission of false or misleading documentation to an employer in order to receive reimbursement for expenses that were never actually incurred. In this case, Jill is presenting a receipt that is not valid, effectively fabricating an expense that does not exist.

Fictitious expense schemes are often executed by employees who seek to gain unauthorized financial benefits through deception. By generating and submitting a receipt that was never associated with a legitimate transaction or expenditure, Jill illustrates how an individual can exploit an organization’s reimbursement process, ultimately leading to a financial loss for the company.

In contrast, this specific situation does not fit other types of fraud schemes. For example, a multiple reimbursement scheme involves an individual submitting several claims for the same expense, while collusion with a supervisor would require involvement with another party. A mischaracterized expense scheme typically involves portraying a personal expense as a legitimate work-related expense rather than submitting a completely fabricated receipt. Therefore, the circumstances of Jill's actions align precisely with a fictitious expense scheme.