Which method may be used by an employee to test anti-fraud controls regarding expenses?

Claiming personal expenses as business-related provides a clear example of how an employee might test the effectiveness of anti-fraud controls regarding expenses. This method directly evaluates whether the controls in place can identify and rectify inappropriate claims for reimbursement that do not align with legitimate business activities.

By submitting personal expenses categorized as business-related, the employee can assess whether the procedures for verification, auditing, or approval are robust enough to catch such fraudulent activities. This tactic highlights the weaknesses or strengths of the organization's controls on expense reporting.

In contrast, submitting unverified claims, providing fake employment records, and manipulating budget reports are methods that may be considered deceptive in nature, but they do not specifically address the testing of anti-fraud controls within the scope of expense reporting as clearly as claiming personal expenses would. Each of these alternatives exhibits fraudulent behavior but does not directly reflect a straightforward examination of the controls designed to prevent the misclassification of personal expenses.