Field notes
Field notes
Practical notes on travel receipts, policy exceptions, and claim testing from engagements in South Korea.
When boarding evidence is missing
Flight itineraries alone rarely prove travel occurred — auditors still look for boarding evidence on sampled applications.
Building a risk-based sample of expense applications
How Think Online weights destinations, amounts, and repeat claimants when sampling travel expense applications.
Per-diem versus actuals in the same month
Mixing per-diem and actual meal claims in one period creates duplicate-risk in travel expense applications.
Weekend travel and the business-purpose note
Saturday departures and Sunday returns are not automatically improper — but travel expense applications need a clear business-purpose note.
What a complete lodging folio should show
Hotel folios that support travel expense applications need more than a total — dates, guest name, and room rate lines matter in audit testing.