That is the only reason I brought up this question, in that I am working with auditors as part of my current project and it isn't something I had really ever thought about looking at when examining travel expenses. I did look at the corporate travel policy for this current company and no where does it state anything about using credits. There is some language concerning those that are able to travel on higher class fares not being able to switch theirs to a lower fare to buy another ticket for a companion, which seems similar, but it looks like flight credits aren't addressed. Definitely meeting with the travel people to see how one person who has a credit could possibly apply their credit to another traveler...I know you can do it booking on the airline websites, but not sure how that works when using a travel agent.

I think we all agree that this is an ethical issue and it isn't right to use the credit, but honestly, how would you know? There is nothing on any audit checklist I have ever seen (granted, I only have worked on a few projects that looked at expenses like that) that follows up with seeing what happened to unused credits. But, they don't go into a pot for the entire company and only apply to individual travelers. Would be easier if they just went into a company pot.

Thanks for all your insight. ^