In Business Email Compromise, the fraudster impersonates a contractor or decision-maker. The purpose is to transfer, change the account, disclose data or circumvent the procedure.
Correspondence · reply
AK
Anna Kowalska - Orion Deliveries
<anna@orlon-dostawy.example>
RE: FV/2026/071 - new bill
As agreed, please use the new account number from the attached invoice. The old account is closing today, so payment must go out before 3:00 p.m.
True scale
In a case revealed by the US Department of Justice, fake emails, invoices and documents led two large technology companies to transfers exceeding $100 million. This was not a "naive user", but a convincing imitation of a normal business process.