2026

Expense reimbursement internal control is a high-stakes corporate finance task that combines multimodal, visually rich evidence (e.g., receipts and approval forms), firm-specific policy text, and multi-step compliance reasoning. No existing benchmark evaluates large multimodal models (LMMs) in this domain. We introduce ReimburseBench, the first benchmark targeting full-workflow multimodal audit reasoning in corporate internal control. It comprises 151 expert-constructed reimbursement workflows, each packaging an application, receipts and supporting documents, and a firm-specific policy, evaluated by a process-level rubric grounded in twelve auditing logic points. Benchmarking nine frontier and locally deployable systems, we find the strongest attains only 72.5%, and no model exceeds 47.7% on hard workflows. Beyond this aggregate score, risk-aware, process-level evaluation surfaces three structural findings: (i) a persistent gap between binary admissibility judgment and precise quantitative computation; (ii) a systematic lenient bias in monetary predictions that poses deployment risk; and (iii) a performance pattern consistent with compositional-generalization difficulties under realistic workflow load. We provide ReimburseBench as a testbed for advancing LMMs toward trustworthy financial systems. Data and code: https://github.com/ikerzhan/ReimburseBench.