Auditing and Governance Risk and Compliance

Auditing Petty Cash and Expense Claims

Petty cash, corporate cards and expense claims are small individually but frequent and prone to abuse. This course covers auditing these areas: policies and limits, approval controls, receipts and evidence, card usage, duplicate and personal expenses, analytics and dealing with suspected abuse.

5 days Classroom or live online English

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Take the course details with you.

Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.

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Why attend

From knowledge to real-world impact.

Expense abuse damages culture and adds up to significant losses. You will learn efficient tests to detect it.

Workplace challenges

Professional Problems This Course Is Designed to Solve

The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.

Difficulty translating subject knowledge into practical workplace decisions.
Inconsistent approaches to the activities covered in the course outline.
Lack of a structured plan for applying and reviewing new skills.

Course methodology

How you will learn.

Analytics exercises, sample testing, case studies of expense fraud and policy reviews.

Course objectives

What you'll take away.

By the end of this course, participants will be able to:

Identify risks in petty cash and expenses
Review policies, limits and approvals
Test receipts and supporting evidence
Audit corporate card usage
Use analytics to detect duplicates and anomalies
Handle suspected abuse appropriately

Target audience

Who should attend.

This course is suitable for:

Internal auditors
Finance controllers
Accounts payable staff
Compliance officers
Fraud examiners

Target competencies

Capabilities you will build.

Participants will develop competencies in:

Policy review
Sample testing
Card analytics
Fraud detection
Reporting

Course outline

Your learning journey.

A focused, practical outline with time to explore, apply and reflect.

Day 1Expense Risks

09:00–10:08Petty cash, cards and claims
10:08–11:00Abuse schemes
11:00–11:30Coffee break
11:30–11:45Abuse schemes (continued)
11:45–12:53Controls
12:53–14:00Case study

Day 2Policies and Approvals

09:00–10:08Limits
10:08–11:00Approval controls
11:00–11:30Coffee break
11:30–11:45Approval controls (continued)
11:45–12:53Exceptions
12:53–14:00Workshop

Day 3Testing

09:00–10:08Receipts and evidence
10:08–11:00Sample selection
11:00–11:30Coffee break
11:30–11:45Sample selection (continued)
11:45–12:53Petty cash counts
12:53–14:00Exercise

Day 4Analytics

09:00–10:08Duplicate claims
10:08–11:00Weekend and personal spend
11:00–11:30Coffee break
11:30–11:45Weekend and personal spend (continued)
11:45–12:53Patterns
12:53–14:00Exercise

Day 5Handling Abuse

09:00–10:08Escalation
10:08–11:00Recovery
11:00–11:30Coffee break
11:30–11:45Recovery (continued)
11:45–12:53Recommendations
12:53–14:00Action plan

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Dates & venues

Find a session that works for you.

Confirmed dates accept registration requests. Tentative dates are enquiry only.

Good to know

A few things to know.

How is the course delivered?

Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.

Can you deliver this programme for our team?

Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.

Will I receive a certificate?

Participants who complete the programme receive a Smart Horizon UK certificate of attendance. Smart Horizon UK programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.

What should I confirm before booking travel?

Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.

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