1. False or overstated expenses: expenses related activities did not actually occur, expenses were fabricated out of thin air, or the reimbursement amount was higher than the actual amount, resulting in false or overstated expenses.

2. Forge or alter the original vouchers, such as false vouchers, yin and yang invoices, altered figures and other means to achieve the purpose of false reporting.

3. Repeated reimbursement: the same item or document is used for repeated reimbursement, just as two invoices are issued for the same item, or the reimbursed document is reimbursed again.

4. Imitate the signature: imitate the signature of the leader and get away with it.

5. Unapproved or ultra vires approval: Some enterprises failed to approve according to regulations due to unclear authorization approval, resulting in improper expense reimbursement.

6. Collusion and fraud: the staff of internal functional departments and relevant personnel inside and outside the enterprise use their own "convenience" conditions to go beyond the provisions of the enterprise and engage in partnership fraud.

7. Insider stealing: taking advantage of the loopholes in the separation of responsibilities of enterprises, taking advantage of their own custody of money or handling related matters, and taking advantage of their positions to commit fraud without corresponding effective supervision.

8. Fish in troubled waters: use the company's accounting confusion or management loopholes for reimbursement fraud.

Of course, expense reimbursement fraud often adopts one or more means, and the success of fraud also reflects the defects of internal control in a certain aspect, which is also the place that enterprises need to pay attention to when strengthening internal control.