These examples make me think of a story I heard about a new employee who took his first trip ever on the company dime, to visit a customer in Puerto Rico. Like most of us, he ate and stayed at moderate places that he felt were in-line with what he would spend if it was his own money, but when he got back and filled out his expense report and took it to his boss for approval, the boss actually stated "You couldn't have traveled this cheaply! here; I'm going to add about $100 for dinners and such... and then did go on to add fraudulent expensed to the new employees' report...
As it turns out the boss had been padding his expense reports when he was filling in and going to Puerto Rico and didn't want accounting to see the difference