White paper for Finance, accounting & payment approval
The Call Came From Your Boss.
Why technical controls do not catch this, the five building blocks every such attack shares, and the one routine that reliably stops it.
The problem this is about
Nothing is installed, encrypted or exfiltrated. A human transfers money, voluntarily and correctly by procedure. There is nothing for a filter to block and no alert to raise.
The department carrying the risk is rarely the one being trained: nobody in accounting sits in IT’s phishing simulation, because that one is about email. And payment authority does not sit with the CISO.
What is inside
- Why IT does not solve this: no malware, no compromised account, no alert
- The five building blocks: open-source preparation, authority, urgency, secrecy, channel switch
- The callback on a self-chosen channel, and why “calling back” alone is not enough
- Why knowledge decays especially fast here, and what that means for training cadence
For finance leaders securing payment approval, and for anyone whose awareness programme so far only covers email.
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- 11 pages
- As of August 2026
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All papers provide general information and are not legal advice.