To provide a computer that automatically and efficiently audits expenses and a method for auditing expenses.SOLUTION: Provided is a computer 100 that performs auditing of expenses, wherein a secondary storage device 113 includes a travel expense management database 131 for storing information pertaining to an application for expenses that includes a dataset composed of expenses and search keys and a statistical knowledge database 132 for storing a record composed of expenses and search keys. When an application for expenses is accepted, a target dataset is selected, a correction process for correcting the fluctuation of expression of a search key is executed on the target dataset, an external knowledge database 141 of an external system 101 and the statistical knowledge database 132 are inquired about the target dataset, and, when a response is received to the effect that records corresponding to the target dataset are nonexistent, it is determined that a request for expenses that corresponds to the target dataset is illegitimate.SELECTED DRAWING: Figure 1
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