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Question from a novice cashier: If the company directly transfers money for online shopping, who will sign the payee on the expense reimbursement form?

A novice cashier asked the company who signed the payee’s signature on the online shopping expense reimbursement form that was directly transferred to the company? Of course the company leader signed it. What if he doesn't sign? If problems arise in the future, who will be responsible? A novice cashier asked the company to directly transfer money to the online shopping expense reimbursement form, who signed the signature of the payee? Of course the company leader signed it. What if he doesn't sign? If problems arise in the future, who will be responsible?