What type of fraud occurs when an employee alters dates or amounts on receipts?

The type of fraud that occurs when an employee alters dates or amounts on receipts is classified as documentation fraud. This type of fraud specifically involves the manipulation or falsification of documentation to mislead or deceive an organization regarding expenses or transactions. When an employee changes the details on receipts, they are essentially creating false documentation that can support their fraudulent claims for reimbursement or record-keeping.

Expense fraud generally refers to a broader category that encompasses various fraudulent activities involving expenses, such as submitting false claims, but it does not specifically focus on the documentation aspect. Travel and entertainment fraud is a specific subset of expense fraud that involves misrepresentation related to travel and entertainment expenses, such as inflated costs or fabricated expenses, which are often documented through receipts that have been altered. Misconduct of financial records could involve different types of unethical handling of financial data but is less precise compared to documentation fraud.

In conclusion, the manipulation of dates or amounts directly aligns with the characteristics of documentation fraud, making it the correct choice in this context.