From BusinessWeek:
Thinking about fudging on your travel-and-entertainment expenses? Don’t. No matter how clever you think you 
are, it’s all been done before.
Odds are that if you have an expense account, at one point or another, you have probably abused it. Fortunately, most people don’t view their travel-and-entertainment (T&E) expense accounts as a license to steal. For the most part, the expenses they ring up are entirely justified.
And yet, some will still inevitably pad their legitimate expenses with phony charges. The most obvious [reason] may be, why pay for it yourself if you can get the company to do it? Everyone does it, they reason, so why shouldn’t they?
The problem is, of course, it’s tantamount to stealing. Before you file bogus expenses, remember that there is very little that hasn’t already been done. These days not only are CFOs keeping a sharper eye on discretionary spending, but also there are external T&E management services, as well as improved monitoring by corporate card companies.
At worst, it could get you fired or even arrested. It’s probably not worth it.
