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diff --git a/addons/hr_expense/tests/test_expenses_access_rights.py b/addons/hr_expense/tests/test_expenses_access_rights.py
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+++ b/addons/hr_expense/tests/test_expenses_access_rights.py
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+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from odoo.addons.hr_expense.tests.common import TestExpenseCommon
+from odoo.exceptions import AccessError, UserError
+from odoo.tests import tagged
+
+
+@tagged('-at_install', 'post_install')
+class TestExpensesAccessRights(TestExpenseCommon):
+
+    def test_expense_access_rights(self):
+        ''' The expense employee can't be able to create an expense for someone else.'''
+
+        expense_employee_2 = self.env['hr.employee'].create({
+            'name': 'expense_employee_2',
+            'user_id': self.env.user.id,
+            'address_home_id': self.env.user.partner_id.id,
+            'address_id': self.env.user.partner_id.id,
+        })
+
+        with self.assertRaises(AccessError):
+            self.env['hr.expense'].with_user(self.expense_user_employee).create({
+                'name': "Superboy costume washing",
+                'employee_id': expense_employee_2.id,
+                'product_id': self.product_a.id,
+                'quantity': 1,
+                'unit_amount': 1,
+            })
+
+    def test_expense_sheet_access_rights_approve(self):
+
+        # The expense employee is able to a create an expense sheet.
+
+        expense_sheet = self.env['hr.expense.sheet'].with_user(self.expense_user_employee).create({
+            'name': 'First Expense for employee',
+            'employee_id': self.expense_employee.id,
+            'journal_id': self.company_data['default_journal_purchase'].id,
+            'accounting_date': '2017-01-01',
+            'expense_line_ids': [
+                (0, 0, {
+                    # Expense without foreign currency but analytic account.
+                    'name': 'expense_1',
+                    'date': '2016-01-01',
+                    'product_id': self.product_a.id,
+                    'unit_amount': 1000.0,
+                    'employee_id': self.expense_employee.id,
+                }),
+            ],
+        })
+        self.assertRecordValues(expense_sheet, [{'state': 'draft'}])
+
+        # The expense employee is able to submit the expense sheet.
+
+        expense_sheet.with_user(self.expense_user_employee).action_submit_sheet()
+        self.assertRecordValues(expense_sheet, [{'state': 'submit'}])
+
+        # The expense employee is not able to approve itself the expense sheet.
+
+        with self.assertRaises(UserError):
+            expense_sheet.with_user(self.expense_user_employee).approve_expense_sheets()
+        self.assertRecordValues(expense_sheet, [{'state': 'submit'}])
+
+        # An expense manager is required for this step.
+
+        expense_sheet.with_user(self.expense_user_manager).approve_expense_sheets()
+        self.assertRecordValues(expense_sheet, [{'state': 'approve'}])
+
+        # An expense manager is not able to create the journal entry.
+
+        with self.assertRaises(UserError):
+            expense_sheet.with_user(self.expense_user_manager).action_sheet_move_create()
+        self.assertRecordValues(expense_sheet, [{'state': 'approve'}])
+
+        # An expense manager having accounting access rights is able to create the journal entry.
+
+        expense_sheet.with_user(self.env.user).action_sheet_move_create()
+        self.assertRecordValues(expense_sheet, [{'state': 'post'}])
+
+    def test_expense_sheet_access_rights_refuse(self):
+
+        # The expense employee is able to a create an expense sheet.
+
+        expense_sheet = self.env['hr.expense.sheet'].with_user(self.expense_user_employee).create({
+            'name': 'First Expense for employee',
+            'employee_id': self.expense_employee.id,
+            'journal_id': self.company_data['default_journal_purchase'].id,
+            'accounting_date': '2017-01-01',
+            'expense_line_ids': [
+                (0, 0, {
+                    # Expense without foreign currency but analytic account.
+                    'name': 'expense_1',
+                    'date': '2016-01-01',
+                    'product_id': self.product_a.id,
+                    'unit_amount': 1000.0,
+                    'employee_id': self.expense_employee.id,
+                }),
+            ],
+        })
+        self.assertRecordValues(expense_sheet, [{'state': 'draft'}])
+
+        # The expense employee is able to submit the expense sheet.
+
+        expense_sheet.with_user(self.expense_user_employee).action_submit_sheet()
+        self.assertRecordValues(expense_sheet, [{'state': 'submit'}])
+
+        # The expense employee is not able to refuse itself the expense sheet.
+
+        with self.assertRaises(UserError):
+            expense_sheet.with_user(self.expense_user_employee).refuse_sheet('')
+        self.assertRecordValues(expense_sheet, [{'state': 'submit'}])
+
+        # An expense manager is required for this step.
+
+        expense_sheet.with_user(self.expense_user_manager).refuse_sheet('')
+        self.assertRecordValues(expense_sheet, [{'state': 'cancel'}])