ACL ESSENTIALS. Get insight into your ERP process health, compliance & financial exposure TRAVEL & ENTERTAINMENT EXPENSES

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1 ACL ESSENTIALS Get insight into your ERP process health, compliance & financial exposure TRAVEL & ENTERTAINMENT EXPENSES

Page Analytic Name Split expenses TE Analytic 01 Same expense claimed by two or more employees TE Analytic 02 Expenses

non-business or personal claims and those with blank descriptions TE Analytic 05 Duplicate expenses TE Analytic 06 Expenses

Invalid approvers TE Analytic 09 Expenses greater than a threshold TE Analytic 10 Employees consistently claiming below

2 Page Analytic Name Split expenses TE Analytic 01 Same expense claimed by two or more employees TE Analytic 02 Expenses submitted by ex-employees TE Analytic 03 Employees submitting and approving expenses TE Analytic 04 Keyword search for non-business or personal claims and those with blank descriptions TE Analytic 05 Duplicate expenses TE Analytic 06 Expenses incurred on the weekend TE Analytic 07 Top 25 spenders T&E Expenses and P-Cards or Corporate Credit Cards TE Analytic 08 Invalid approvers TE Analytic 09 Expenses greater than a threshold TE Analytic 10 Employees consistently claiming below approval thresholds TE Analytic 11 Level of expenditure compared to other employees in the same role TE Analytic 12 Version /02

3 ACCOUNTS PAYABLE Identifies any split expenses by finding those expenses claimed by the same employee, same expense type and the same submission date ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 3

RISK Incorrect and/or invalid travel and entertainment expense claims.

4 CONTEXT Identifies possible incorrect or fictitious expense claims and should be investigated. Low value T&E expenses are often subject to lesser approval and review and therefore splitting expenses could be abusing this process. RISK Incorrect and/or invalid travel and entertainment expense claims. PROCEDURE Identifies any split expenses by finding those expenses claimed by the same employee, same expense type and the same submission date. ANALYTIC LOGIC Extracts reimbursive T&E expenses with the expense type, the same submission date, and those submitted by the same employee to identify any split expenses. OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Employee Full Name Employee Number Position ID Expense Claim Number Expense Description Expense Type Expense Group Transaction Date Submission Date Approval Date Posting Date Amount in Document Currency Document Currency Amount in Reporting Currency Report Currency GL Account Description GL Account Classification Submitter ID Submitter Name GL Account Employee Termination Date Personnel Area Code Personnel Area Employee Status Employee Level Employee Start Date Approver Name Approver ID OUTPUT VISUALIZATION EXAMPLES Total amount of exceptions by employee and expense type Total amount of exceptions by employee ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_01_TECS501 PAGE 4

5 Identifies the same expense (by same amount, same location, same transaction date, and same expense type or description) claimed by two or more employees ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 5

CONTEXT Different employees claiming the same expense could be because of a lack of review and approval, or could be an incorrect or fictitious claim to increase their reimbursements.

6 CONTEXT Different employees claiming the same expense could be because of a lack of review and approval, or could be an incorrect or fictitious claim to increase their reimbursements. All identified instances should be investigated. RISK Incorrect and/or invalid travel and entertainment expense claims. PROCEDURE Identifies the same expense (by same amount, same location, same transaction date, and same expense type or description) claimed by two or more employees. ANALYTIC LOGIC Extracts from the reimbursive T&E expenses, all expenses with the same amount, same location, same transaction date and same expense type or description. OUTPUT RESULTS FIELDS Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Employee Full Name Employee Number Position ID Expense Claim Number Expense Description Expense Type Expense Group Transaction Date Submission Date Approval Date Posting Date Amount in Document Currency Document Currency Amount in Reporting Currency Report Currency GL Account Classification Submitter ID Submitter Name Approver ID Approver Name Employee Termination Date Personnel Area Code Personnel Area Employee Status Employee Level Employee Start Date GL Account Description GL Account OUTPUT VISUALIZATION EXAMPLES Bar chart by employee number and expense type Bubble chart by submission date and expense type ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_02_TECS502 PAGE 6

7 Identifies expenses claimed by ex-employees including those claimed by the specified number of days prior to their last day ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 7

CONTEXT Ex-employees should not be able to claim expenses. All money due to employees leaving the employment of a company is usually settled as part of the last salary payment made to the employees.

8 CONTEXT Ex-employees should not be able to claim expenses. All money due to employees leaving the employment of a company is usually settled as part of the last salary payment made to the employees. Claims several days prior to the last day is also unusual as these employees are usually not expected to travel and/or entertain on behalf of the company during the last days of service. All identified instances should be investigated. RISK Incorrect and/or invalid travel and entertainment expense claims. PROCEDURE Identifies expenses claimed by ex-employees including those claimed by the specified number of days prior to their last day. ANALYTIC LOGIC Extracts all T&E expenses and P-Card expenses incurred after an employee's last day and also including their last few days of work prior to their last day if chosen. VARIABLES Number of days prior to an ex-employee's last day to be included in the results. Note: Choose zero days if you do not want to test days prior to the employee's last date. OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Employee Full Name Employee Number Position ID Expense Claim Number Expense Description Expense Type Expense Group Transaction Date Employee Termination Date Posting Date Submission Date Approval Date Amount in Document Currency Document Currency Amount in Reporting Currency Report Currency GL Account GL Account Description Employee Start Date Personnel Area Code Personnel Area Employee Status Employee Level Approver ID Approver Name Submitter Name Submitter ID GL Account Classification OUTPUT VISUALIZATION EXAMPLES Bar chart by employee number and amount Bubble chart of exceptions by termination and transaction date ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_03_TECS503 PAGE 8

9 Identifies employees submitting and approving reimbursive expenses ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 9

CONTEXT Segregation of duties should exist between the person submitting the travel and entertainment expense claim and the person approving the claim.

10 CONTEXT Segregation of duties should exist between the person submitting the travel and entertainment expense claim and the person approving the claim. RISK Lack of segregation between submitting and approving the travel and entertainment expense claim. PROCEDURE Identifies employees submitting and approving reimbursive expenses. Note In some organizations, low value expenses may not require an approver and the system populates the approver field with the submitter's details. ANALYTIC LOGIC Extracts all reimbursive T&E expenses which have the same employee as both the submitter and approver. OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Employee Full Name Employee Number Position ID Expense Claim Number Expense Description Expense Type Expense Group Transaction Date Submission Date Approval Date Posting Date Amount in Document Currency Document Currency Amount in Reporting Currency Report Currency GL Account GL Account Description GL Account Classification Submitter ID Submitter Name Approver ID Approver Name Employee Start Date Employee Termination Date Personnel Area Code Personnel Area Employee Status Employee Level OUTPUT VISUALIZATION EXAMPLES Bar chart of claim number and submitter name Pie chart of approver name ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_04_TECS504 PAGE 10

11 Identifies expenses that are either business expenses that should not be purchased through T&E, expenses of a personal nature or those without expense descriptions ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 11

12 RISK Incorrect classification of travel and entertainment expense claims. CONTEXT Identified instances should be investigated to ensure that these expenses are correctly classified as travel and entertainment expenses, i.e. not business expense or expense of a personal nature. Where the description is missing, it is necessary to confirm that the claim is valid and correct and correctly classified. PROCEDURE Identifies expenses that are either business expenses that should not be purchased through T&E, expenses of a personal nature and those without expense descriptions. Note: When configuring this anaytic with your ACL consultant, you can add additional keywords. ANALYTIC LOGIC Extracts expenses that should not have been made with a P Card or through a reimbursive T&E expense by identifying transaction descriptions containing keywords such as: software and hardware (e.g. license, license renewal, anti-virus); meeting facility and equipment rental expenses (e.g. facility rental, rent, flowers, project catering); education expenses (e.g. school, education, university, academy, membership, book, manual, certification); business memberships and professional associations (e.g. membership, certified, qualification, qualified, body); office supplies and utilities (e.g. stationary, electricity, lights, power, supplies); office furniture (e.g. office, desk, chair, Nespresso machine, frame, shelves); or personal expenses (e.g. holiday, medical, medicine, casino, clothing, hair, facial, spa, ATM, cash). OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company code Vendor Name Vendor Number Employee Full Name Employee Number Position ID Expense Claim Number Expense Description Expense Type Expense Group Transaction Date Submission Date Approval Date Report Currency Posting Date Amount in Document Currency Document Currency Amount in Reporting Currency Report Currency GL Account GL Account Description GL Account Classification Submitter ID Submitter Name Approver ID Approver Name Employee Start Date Employee Termination Date Personnel Area Code Personnel Area Employee Status Employee Level OUTPUT VISUALIZATION EXAMPLES Bar chart of amount of exceptions by expense group ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_05_TECS505 PAGE 12

13 Identifies expenses claimed for reimbursement and also incurred on a P-Card ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 13

CONTEXT Duplicate expense claims can indicate a lack of proper review and approval as well as possible invalid expense claims. RISK Incorrect and/or invalid travel and entertainment expense claims.

14 CONTEXT Duplicate expense claims can indicate a lack of proper review and approval as well as possible invalid expense claims. RISK Incorrect and/or invalid travel and entertainment expense claims. PROCEDURE Identifies expenses claimed for reimbursement and also incurred on a P-Card. ANALYTIC LOGIC Extracts P-cards and T&E reimbursive expenses together and analyzes for duplicates on transaction date and same amount. OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Employee Full Name Employee Number Position ID Expense Claim Number Expense Description Expense Type Expense Group Transaction Date Submission Date Approval Date Posting Date Amount in Document Currency Document Currency Report Currency Amount in Reporting Currency GL Account GL Account Description GL Account Classification Submitter ID Submitter Name Approver ID Approver Name Employee Start Date Employee Termination Date Personnel Area Code Personnel Area Employee Status Employee Level OUTPUT VISUALIZATION EXAMPLES Bar chart by amount and approver of duplicate claims Pie chart by personnel area with most duplicates in value ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_06_TECS506 PAGE 14

15 Identifies expenses incurred on weekends ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 15

16 CONTEXT Travel and expense claims are expected to relate to expenses incurred by the employee during business hours. When claims relate to weekends, it could indicate that the expense may be of a personal nature. All identified instances should be investigated. RISK Incorrect and/or invalid travel and entertainment expense claims. PROCEDURE Identifies expenses incurred on weekends. ANALYTIC LOGIC Extracts P-cards and T&E expenses with a transaction date on weekends (Saturdays and Sundays). OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Employee Full Name Employee Number Position ID Expense Claim Number Expense Description Expense Type Expense Group Day of the Week Transaction Date Submission Date Approval Date Posting Date Amount in Document Currency Document Currency Report Currency Amount in Reporting Currency GL Account Description GL Account Classification GL Account Submitter Name Approver ID Approver Name Employee Start Date Employee Termination Date Personnel Area Code Personnel Area Employee Status Employee Level Submitter ID OUTPUT VISUALIZATION EXAMPLES Bar chart by weekend expenditure and approver Pie chart of expenses incurred over the weekend ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_07_TECS507 PAGE 16

17 Reports the top spenders across T&E expenses for the selected date period ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 17

CONTEXT This provides statistics per top 25 spenders and is valuable management information to assist with the analysis

PROCEDURE Reports the top spenders across T&E expenses for the selected date period.

ANALYTIC LOGIC Extracts the P-Cards and T&E transactions together and reports the top spenders.

Currency Personnel Area Code Personnel Area Employee Status Position ID Employee Level Employee Start Date Employee

18 CONTEXT This provides statistics per top 25 spenders and is valuable management information to assist with the analysis of travel and entertainment expense claims. RISK Inability to analyse and review travel and entertainment expense claims. PROCEDURE Reports the top spenders across T&E expenses for the selected date period. The number of top spenders can be configured. ANALYTIC LOGIC Extracts the P-Cards and T&E transactions together and reports the top spenders. OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Amount in Reporting Currency Personnel Area Code Personnel Area Employee Status Position ID Employee Level Employee Start Date Employee Termination Date Employee Number OUTPUT VISUALIZATION EXAMPLES Stacked graph of total amount exceptions by employee start date and employee level Bar chart on employee number and amount ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_08_TECS508 PAGE 18

19 Identifies expenses approved by an employee who is not a manager or able to approve expenses ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 19

20 CONTEXT Expense claims should be approved in terms of the Level of Authority which is aligned with the level of employment. Where approvals were performed outside of the approver s allowed limit and/or level of employment, it should be investigated. RISK Lack of or non-adherence to Level of Authority. PROCEDURE Identifies expenses approved by an employee who is not a manager or able to approve expenses. ANALYTIC LOGIC Extracts results based on the scoping of employee levels or positions that would be permitted to approve T&E expenses. OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Employee Full Name Employee Number Position ID Expense Claim Number Expense Type Expense Group Transaction Date Expense Description Submission Date Approval Date Posting Date Amount in Document Currency Document Currency Amount in Reporting Currency Report Currency GL Account Description GL Account Classification Submitter ID Submitter Name GL Account Approver Name Employee Start Date Employee Termination Date Personnel Area Code Personnel Area Employee Status Employee Level Approver ID OUTPUT VISUALIZATION EXAMPLES Pie chart by approver Bar chart by approver name and employee level ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_09_TECS509 PAGE 20

21 Extracts all expenses greater than a configurable threshold ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 21

CONTEXT Identifies expenses outside an expected range. These expenses should be investigated to confirm the validity of the claim as well as the correct classification, i.e. perhaps rather a business expense.

PROCEDURE Extracts all expenses greater than a configurable threshold.

22 CONTEXT Identifies expenses outside an expected range. These expenses should be investigated to confirm the validity of the claim as well as the correct classification, i.e. perhaps rather a business expense. Approval in terms of the Level of Authority should also be verified. OUTPUT RESULTS FIELD NAMES RISK Incorrect and/or invalid travel and entertainment expense claims. PROCEDURE Extracts all expenses greater than a configurable threshold. ANALYTIC LOGIC This extraction listing can be used in a number of ways: extracting large expenses to review them for business nature; extracting large expenses to review them if they are capital expenditure; or extracting a listing of expenses to review authorization limits. VARIABLE Threshold above which to extract expenses. Reimbursive Expense Company Name Company Code Vendor Name Vendor Number Employee Full Name Employee Number Position ID Expense Claim Number Expense Description Expense Type Expense Group Transaction Date Submission Date Approval Date Posting Date Amount in Document Currency Document Currency Amount in Reporting Currency Report Currency GL Account Description GL Account Classification Submitter ID Submitter Name Approver ID Approver Name Employee Start Date Employee Termination Date Personnel Area Code GL Account Personnel Area Employee Status Employee Level OUTPUT VISUALIZATION EXAMPLES Bar chart by employee level and amount Pie chart by company codes and amount ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_10_TECS510 PAGE 22

23 Examines travel expense data to identify employees who consistently claim amounts just below approval thresholds ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 23

24 CONTEXT It seems suspicious when employees consistently claim expenses just below the threshold limit. This could possible indicate fictitious/incorrect claims and should be investigated. RISK Incorrect and/or invalid travel and entertainment expense claims. PROCEDURE Examines travel expense data to identify employees who consistently claim amounts just below approval thresholds. ANALYTIC LOGIC Extracts all expenses below a predetermined threshold and analyses the data in either AX Web Client or ACL GRC Results to identify which employees are consistently claiming below this threshold. OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Employee Number Position ID Expense Claim Number Expense Description Employee Full Name Expense Type Expense Group Transaction Date Submission Date Approval Date Posting Date Amount in Document Currency Document Currency Amount in Reporting Currency Report Currency GL Account Description GL Account Classification Submitter ID Submitter Name Approver ID Approver Name Employee Start Date Employee Termination Date Personnel Area Code GL Account Personnel Area Employee Status Employee Level OUTPUT VISUALIZATION EXAMPLES Pie of total exceptions by expense type Count of exceptions by company and expense type ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_11_TECS511 PAGE 24

25 Analyzes the level of expenditure per employee and summarizes by the same role to enable further analysis ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES PAGE 25

CONTEXT This provides statistics per employee and is valuable management information to assist with the analysis of travel and entertainment expense claims.

26 CONTEXT This provides statistics per employee and is valuable management information to assist with the analysis of travel and entertainment expense claims. It will identify regular claims by specific employees, amounts below and/or above thresholds, etc. RISK Inability to analyse and review travel and entertainment expense claims. PROCEDURE Analyzes the level of expenditure per employee and summarizes by the same role to enable further analysis.. ANALYTIC LOGIC Extracts the total expenditure per employee for the selected period and then summarizes by role to enable a comparison by role. OUTPUT RESULTS FIELD NAMES Reimbursive Expense Company Code Company Name Vendor Name Vendor Number Amount in Reporting Currency Employee Full Name Employee Level Employee Status Position ID Employee Start Date Employee Termination Date Employee Number OUTPUT VISUALIZATION EXAMPLES Percentage of exceptions by employee level Total amount by employee level and employee number ACL ESSENTIALS TRAVEL & ENTERTAINMENT EXPENSES TE_ANALYTIC_12_TECS512 PAGE 26

ACL ESSENTIALS. Get insight into your ERP process health, compliance & financial exposure SALARIES & PAYROLL

ACL ESSENTIALS. Get insight into your ERP process health, compliance & financial exposure SALARIES & PAYROLL ACL ESSENTIALS Get insight into your ERP process health, compliance & financial exposure SALARIES & PAYROLL Page Analytic Name Employee names on the payroll that match a vendor PR Analytic 01 Ex-employees