{"id":4354,"date":"2026-08-01T23:54:02","date_gmt":"2026-08-01T23:54:02","guid":{"rendered":"https:\/\/kaerus.fr\/?p=4354"},"modified":"2026-09-13T20:47:56","modified_gmt":"2026-09-13T20:47:56","slug":"payment-fraud-in-business-why-your-controls-are-no-longer-enough","status":"publish","type":"post","link":"https:\/\/kaerus.fr\/en\/payment-fraud-in-business-why-your-controls-are-no-longer-enough\/","title":{"rendered":"Bank transfer fraud in business &#8211; Why your controls are no longer enough ?"},"content":{"rendered":"\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-b758534\" data-block-id=\"b758534\"><style>.stk-b758534 {margin-top:var(--stk--preset--spacing--70, 3.38rem) !important;margin-bottom:var(--stk--preset--spacing--70, 3.38rem) !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-b758534-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-2b13579\" data-v=\"4\" data-block-id=\"2b13579\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-2b13579-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-2b13579-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-3a71592\" id=\"heading-placeholder\" data-block-id=\"3a71592\"><h3 class=\"stk-block-heading__text has-text-align-center\">The bank transfer was authorised.<br\/>Yet it was fraudulent.<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-5752a18\" data-block-id=\"5752a18\"><p class=\"stk-block-text__text has-text-align-center\"><em><strong>The invoice was genuine. The supplier existed. The amount matched an expected transaction.<br\/>The employee had the necessary authorisation, and the payment followed the usual process.<br\/>Yet the funds never reached the supplier\u2019s account.  <\/strong><\/em><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-248fe6c\" data-block-id=\"248fe6c\"><p class=\"stk-block-text__text has-text-align-left\">Between receipt of the invoice and execution of the bank transfer, the supplier\u2019s bank details had been replaced. The transaction appeared legitimate because the fraudster had not fabricated it: they had inserted themselves into an existing exchange. <\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-31a31ef\" data-block-id=\"31a31ef\"><p class=\"stk-block-text__text has-text-align-left\">This situation highlights a major shift in risk. <strong>Bank transfer fraud no longer relies <\/strong>solely on a crude message or an obviously unusual request. <strong>It can replicate<\/strong> the name of a known contact, the amount of a genuine invoice, the timing of an expected payment and even <strong>the tone normally used<\/strong> in communications.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-12a1e80\" data-block-id=\"12a1e80\"><p class=\"stk-block-text__text\">According to <a href=\"https:\/\/www.cybermalveillance.gouv.fr\/medias\/2026\/03\/RA_2025_Cybermalveillance_gouv_fr.pdf?\" target=\"_blank\" rel=\"noopener\">Cybermalveillance.gouv.fr\u2019s 2025 Activity Report<\/a>, approximately <strong>13,000 requests for assistance concerned payment fraud<\/strong>, representing a 170% increase. Such cases accounted for 12.8% of assistance requests from professionals and ranked as their third most frequently encountered threat. <\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-e68fd44\" data-block-id=\"e68fd44\"><p class=\"stk-block-text__text\">In response to this development, checking whether an invoice appears consistent is no longer enough. <strong>Companies must assess the robustness of the process used to authorise<\/strong>, prepare and execute <strong>payments<\/strong>.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-3a7ccd0\" data-block-id=\"3a7ccd0\"><p class=\"stk-block-text__text has-text-align-center\"><strong><em>Successful fraud does not always bypass procedures.<br\/>Sometimes, it exploits procedures that were not robust enough in the first place.<\/em><\/strong><\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-da353aa\" data-block-id=\"da353aa\"><style>.stk-da353aa {height:5px !important;}<\/style><\/div>\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-4c658b0\" data-block-id=\"4c658b0\"><style>.stk-4c658b0 {margin-top:var(--stk--preset--spacing--70, 3.38rem) !important;margin-bottom:var(--stk--preset--spacing--70, 3.38rem) !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-4c658b0-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c755e8d\" data-v=\"4\" data-block-id=\"c755e8d\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-c755e8d-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-c755e8d-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-aedf550\" id=\"heading-placeholder\" data-block-id=\"aedf550\"><h3 class=\"stk-block-heading__text has-text-align-center\">Five breakdowns in control that should raise a red flag<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-699ad31\" data-block-id=\"699ad31\"><style>.stk-699ad31-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk--column-wrap-desktop stk-content-align stk-699ad31-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-03232be\" data-v=\"4\" data-block-id=\"03232be\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-03232be-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-03232be-inner-blocks\">\n<div class=\"wp-block-stackable-card stk-block-card stk-block stk-770f411 is-style-default\" data-v=\"2\" data-block-id=\"770f411\"><style>.stk-770f411 .stk-block-card__image{aspect-ratio:16\/9 !important;height:auto !important;}@media screen and (max-width:999px){.stk-770f411 .stk-block-card__image{height:auto !important;}}@media screen and (max-width:689px){.stk-770f411 .stk-block-card__image{height:auto !important;}}<\/style><div class=\"stk--no-padding stk-container stk-770f411-container stk--no-background stk--no-padding\"><figure class=\"stk-block-card__image stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5695\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-1.jpeg\" width=\"1125\" height=\"750\" alt=\"Montagnes rocheuses brumeuses avec sommets escarp\u00e9s et neige.\"\/><\/figure><div class=\"stk-block-card__content\"><div class=\"stk-block-content stk-inner-blocks stk-770f411-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1835954\" id=\"c-title-1-placeholder\" data-block-id=\"1835954\"><style>.stk-1835954 .stk-block-heading__text{font-size:23px !important;}@media screen and (max-width:999px){.stk-1835954 .stk-block-heading__text{font-size:23px !important;}}<\/style><h4 class=\"stk-block-heading__text\">1. The same person can create a supplier and prepare the payment<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-dc59000\" data-block-id=\"dc59000\"><p class=\"stk-block-text__text\">When an employee can create a supplier, enter their bank details, record the invoice and prepare the payment, a single set of access rights covers several sensitive stages of the process.<br\/><br\/>This does not mean that fraud is taking place. It <strong>means that<\/strong> an error or <strong>fraudulent action could pass through<\/strong> the entire <strong>process without encountering an independent control<\/strong>. <br\/><br\/><strong>Where a complete segregation of duties is not possible<\/strong>, this concentration of <strong>responsibilities should be offset<\/strong> <strong>by separate approval<\/strong>, periodic supplier reviews and documented controls over sensitive changes.<\/p><\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-a87a5d4\" data-v=\"4\" data-block-id=\"a87a5d4\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-a87a5d4-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-a87a5d4-inner-blocks\">\n<div class=\"wp-block-stackable-card stk-block-card stk-block stk-90b136b is-style-default\" data-v=\"2\" data-block-id=\"90b136b\"><style>.stk-90b136b .stk-block-card__image{aspect-ratio:16\/9 !important;height:auto !important;}@media screen and (max-width:999px){.stk-90b136b .stk-block-card__image{height:auto !important;}}@media screen and (max-width:689px){.stk-90b136b .stk-block-card__image{height:auto !important;}}<\/style><div class=\"stk--no-padding stk-container stk-90b136b-container stk--no-background stk--no-padding\"><figure class=\"stk-block-card__image stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5696\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-2.jpeg\" width=\"1125\" height=\"750\" alt=\"Vue panoramique de montagnes enneig\u00e9es et for\u00eat automnale.\"\/><\/figure><div class=\"stk-block-card__content\"><div class=\"stk-block-content stk-inner-blocks stk-90b136b-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-d02002c\" id=\"c-title-2-placeholder\" data-block-id=\"d02002c\"><style>.stk-d02002c .stk-block-heading__text{font-size:23px !important;}@media screen and (max-width:999px){.stk-d02002c .stk-block-heading__text{font-size:23px !important;}}<\/style><h4 class=\"stk-block-heading__text\">2. A change to bank details can be approved solely by email<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-85b6ee3\" data-block-id=\"85b6ee3\"><p class=\"stk-block-text__text\">An email is not sufficient evidence when email itself is one of the channels most commonly exploited by fraudsters.<br\/><br\/><strong>Any change to bank details should be confirmed through a separate channel<\/strong>, with a known contact and using contact details already held on file.<br\/><br\/>The number provided in the message requesting the change should not be used for verification. It may also belong to the fraudster. <br\/><br\/><strong>The verification should also be documented<\/strong>, including the date, the identity of the person contacted, the number used and the name of the employee who performed the check.<\/p><\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-fd0d3d6\" data-v=\"4\" data-block-id=\"fd0d3d6\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-fd0d3d6-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-fd0d3d6-inner-blocks\">\n<div class=\"wp-block-stackable-card stk-block-card stk-block stk-90b16a7 is-style-default\" data-v=\"2\" data-block-id=\"90b16a7\"><style>.stk-90b16a7 {margin-bottom:0px !important;}.stk-90b16a7 .stk-block-card__image{aspect-ratio:16\/9 !important;height:auto !important;}@media screen and (max-width:999px){.stk-90b16a7 .stk-block-card__image{height:auto !important;}}@media screen and (max-width:689px){.stk-90b16a7 .stk-block-card__image{height:auto !important;}}<\/style><div class=\"stk--no-padding stk-container stk-90b16a7-container stk--no-background stk--no-padding\"><figure class=\"stk-block-card__image stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5697\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-3.jpeg\" width=\"1124\" height=\"750\" alt=\"Lac paisible entour\u00e9 de montagnes enneig\u00e9es et de for\u00eats.\"\/><\/figure><div class=\"stk-block-card__content\"><div class=\"stk-block-content stk-inner-blocks stk-90b16a7-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-f17834d\" id=\"c-title-3-placeholder\" data-block-id=\"f17834d\"><style>.stk-f17834d .stk-block-heading__text{font-size:23px !important;}@media screen and (max-width:999px){.stk-f17834d .stk-block-heading__text{font-size:23px !important;}}<\/style><h4 class=\"stk-block-heading__text\">3. The second approval does not verify anything different<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-01437c7\" data-block-id=\"01437c7\"><style>.stk-01437c7 {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text\">Clicking \u201capprove\u201d twice does not automatically create an effective two-level control.<br\/><br\/><strong>Two people may authorise the same payment while relying on a single compromised source of information.<\/strong> The second approval can also become little more than a formality when its purpose has not been clearly defined.<br\/><br\/><strong>Controls should be complementary :<\/strong><\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>One person verifies<\/strong> that the invoice and the underlying service are genuine.<\/li>\n\n\n\n<li><strong>A second person checks<\/strong> the beneficiary and any changes to their bank details.<\/li>\n\n\n\n<li><strong>Final authorisation is based on independent<\/strong>, traceable evidence.<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-4235679\" data-block-id=\"4235679\"><p class=\"stk-block-text__text\">The number of approvals matters less than the independence of the checks being performed.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-e050b36\" data-block-id=\"e050b36\"><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-5d407b5\" data-block-id=\"5d407b5\"><style>.stk-5d407b5-column{flex-wrap:wrap !important;--stk-flex-grow:0 !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk--column-wrap-desktop stk-content-align stk-5d407b5-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-fbe3dea\" data-v=\"4\" data-block-id=\"fbe3dea\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-fbe3dea-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-fbe3dea-inner-blocks\">\n<div class=\"wp-block-stackable-card stk-block-card stk-block stk-c05c6ad is-style-default\" data-v=\"2\" data-block-id=\"c05c6ad\"><style>.stk-c05c6ad .stk-block-card__image{aspect-ratio:16\/9 !important;height:auto !important;}@media screen and (max-width:999px){.stk-c05c6ad .stk-block-card__image{height:auto !important;}}@media screen and (max-width:689px){.stk-c05c6ad .stk-block-card__image{height:auto !important;}}<\/style><div class=\"stk--no-padding stk-container stk-c05c6ad-container stk--no-background stk--no-padding\"><figure class=\"stk-block-card__image stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-4060\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-7.jpeg\" width=\"1125\" height=\"750\" alt=\"Montagnes majestueuses au coucher du soleil avec des roches escarp\u00e9es.\" srcset=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-7.jpeg 1125w, https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-7-300x200.jpeg 300w, https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-7-1024x683.jpeg 1024w, https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-7-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1125px) 100vw, 1125px\" \/><\/figure><div class=\"stk-block-card__content\"><div class=\"stk-block-content stk-inner-blocks stk-c05c6ad-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-17ed58c\" id=\"c-title-4-placeholder\" data-block-id=\"17ed58c\"><style>.stk-17ed58c .stk-block-heading__text{font-size:23px !important;}@media screen and (max-width:999px){.stk-17ed58c .stk-block-heading__text{font-size:23px !important;}}<\/style><h4 class=\"stk-block-heading__text\">4. Access rights do not reflect changes in roles<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-6e0d3ce\" data-block-id=\"6e0d3ce\"><p class=\"stk-block-text__text\">Access rights often accumulate as an organisation evolves.<br\/><br\/>An employee changes role but retains their previous permissions. A temporary replacement remains authorised. A former employee continues to appear in accounting software or on a banking platform.  <br\/><br\/><strong>Access rights should be reviewed following every<\/strong> departure, internal move, reorganisation or <strong>change in delegated authority<\/strong>. Periodic reviews should also ensure that the combination of permissions does not allow a single individual to initiate and <strong>complete a sensitive transaction<\/strong>. <br\/><br\/>The company should be able to identify who created or amended a supplier record, when the change was made and what verification supported it.<\/p><\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-4388588\" data-v=\"4\" data-block-id=\"4388588\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-4388588-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-4388588-inner-blocks\">\n<div class=\"wp-block-stackable-card stk-block-card stk-block stk-5f4dde9 is-style-default\" data-v=\"2\" data-block-id=\"5f4dde9\"><style>.stk-5f4dde9 .stk-block-card__image{aspect-ratio:16\/9 !important;height:auto !important;}.stk-5f4dde9 .stk-block-card__image img{object-position:43% 62% !important;}@media screen and (max-width:999px){.stk-5f4dde9 .stk-block-card__image{height:auto !important;}}@media screen and (max-width:689px){.stk-5f4dde9 .stk-block-card__image{height:auto !important;}}<\/style><div class=\"stk--no-padding stk-container stk-5f4dde9-container stk--no-background stk--no-padding\"><figure class=\"stk-block-card__image stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-4061\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-6.jpeg\" width=\"1125\" height=\"750\" alt=\"Vue panoramique de montagnes et for\u00eats en automne.\" srcset=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-6.jpeg 1125w, https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-6-300x200.jpeg 300w, https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-6-1024x683.jpeg 1024w, https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-6-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1125px) 100vw, 1125px\" \/><\/figure><div class=\"stk-block-card__content\"><div class=\"stk-block-content stk-inner-blocks stk-5f4dde9-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-5922f51\" id=\"c-title-4-placeholder\" data-block-id=\"5922f51\"><style>.stk-5922f51 .stk-block-heading__text{font-size:23px !important;}@media screen and (max-width:999px){.stk-5922f51 .stk-block-heading__text{font-size:23px !important;}}<\/style><h4 class=\"stk-block-heading__text\">5. Exceptional transactions fall outside the normal process<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-447f322\" data-block-id=\"447f322\"><style>.stk-447f322 {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text\">Procedures generally work well for recurring payments.<br\/><br\/>Risk increases when transactions are unusual : a significant advance payment, a new supplier, an international payment, an acquisition, or a payment requested by an executive while travelling.<br\/><br\/>Yet the largest amounts are often associated with precisely these exceptional situations.<br\/><br\/><strong>A robust procedure should define in advance :<\/strong><\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The thresholds<\/strong> requiring enhanced approval.<\/li>\n\n\n\n<li><strong>The individuals<\/strong> authorised to act when the usual approver is unavailable.<\/li>\n\n\n\n<li><strong>The controls<\/strong> applicable to new beneficiaries.<\/li>\n\n\n\n<li><strong>The process for urgent<\/strong> or confidential requests.<\/li>\n\n\n\n<li><strong>The evidence<\/strong> that must be retained.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-8fde587\" data-block-id=\"8fde587\"><p class=\"stk-block-text__text\">An exceptional situation should never result in improvised controls.<\/p><\/div>\n<\/div><\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-da3a691\" data-block-id=\"da3a691\"><\/div>\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-f72206b stk-block-background\" data-block-id=\"f72206b\"><style>.stk-f72206b {padding-top:var(--stk--preset--spacing--70, 3.38rem) !important;padding-right:var(--stk--preset--spacing--70, 3.38rem) !important;padding-bottom:var(--stk--preset--spacing--70, 3.38rem) !important;padding-left:var(--stk--preset--spacing--70, 3.38rem) !important;margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-f72206b-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-741417b\" data-v=\"4\" data-block-id=\"741417b\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-741417b-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-741417b-inner-blocks\">\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-26407f4\" data-block-id=\"26407f4\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-26407f4-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-8446b72\" data-v=\"4\" data-block-id=\"8446b72\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-8446b72-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-8446b72-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-9f7cb64\" id=\"heading-placeholder\" data-block-id=\"9f7cb64\"><h3 class=\"stk-block-heading__text has-text-align-center\">A written procedure does not guarantee that the control actually works<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-917d589\" data-block-id=\"917d589\"><style>.stk-917d589 {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text\">Having a procedure is necessary, but it does not demonstrate that the control is effective in practice.<br\/><br\/><strong>A control may be properly documented yet rarely performed, inadequately evidenced or easily circumvented.<\/strong> It may also depend on a single individual, whose absence leads teams to adapt the rules under time pressure. <br\/><br\/><strong>An audit should<\/strong> therefore go beyond simply reviewing written procedures. It should follow a transaction from beginning to end and <strong>test the situations in which the control framework is most likely to fail<\/strong> : <\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A supplier submits new bank details<\/li>\n\n\n\n<li>An urgent invoice arrives while the usual approver is absent<\/li>\n\n\n\n<li>A payment falls just below an authorisation threshold<\/li>\n\n\n\n<li>A confidential request appears to come from senior management<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-af91982\" data-block-id=\"af91982\"><p class=\"stk-block-text__text has-text-align-left\">The right question is not simply : \u201c Does the procedure exist ? \u201d<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ee1094e\" data-block-id=\"ee1094e\"><p class=\"stk-block-text__text has-text-align-center\"><strong><em>The decisive question is : &#8221; Does it withstand a transaction that appears credible, urgent and consistent with the company\u2019s usual practices ? &#8220;<\/em><\/strong><\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-f88226b\" data-block-id=\"f88226b\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-f88226b-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9a4bd33\" data-v=\"4\" data-block-id=\"9a4bd33\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9a4bd33-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-9a4bd33-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-9bd7ab9\" data-block-id=\"9bd7ab9\"><style>.stk-9bd7ab9 .stk-img-wrapper{aspect-ratio:4\/3 !important;height:auto !important;}@media screen and (max-width:999px){.stk-9bd7ab9 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width:689px){.stk-9bd7ab9 .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5695\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-1.jpeg\" width=\"1125\" height=\"750\" alt=\"Montagnes rocheuses brumeuses avec sommets escarp&#xE9;s et neige.\"\/><\/span><\/figure><\/div>\n\n\n\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-d1decc9\" data-block-id=\"d1decc9\"><style>.stk-d1decc9 {opacity:0.9 !important;}.stk-d1decc9 .stk-img-wrapper{aspect-ratio:3\/4 !important;height:auto !important;}.stk-d1decc9 .stk-img-wrapper img{filter:brightness(1.1) !important;}@media screen and (max-width:999px){.stk-d1decc9 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width:689px){.stk-d1decc9 .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5755\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-4.jpeg\" width=\"1125\" height=\"750\" alt=\"Vue panoramique de KAERUS Staging au cr&#xE9;puscule avec montagnes et ville illumin&#xE9;e.\"\/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-698e3d9\" data-v=\"4\" data-block-id=\"698e3d9\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-698e3d9-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-698e3d9-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-d9a234d\" data-block-id=\"d9a234d\"><style>.stk-d9a234d .stk-img-wrapper{aspect-ratio:2\/1 !important;height:auto !important;}@media screen and (max-width:999px){.stk-d9a234d .stk-img-wrapper{height:auto !important;}}@media screen and (max-width:689px){.stk-d9a234d .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5696\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-2.jpeg\" width=\"1125\" height=\"750\" alt=\"Vue panoramique de montagnes enneig&#xE9;es et for&#xEA;t automnale.\"\/><\/span><\/figure><\/div>\n\n\n\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-3132fff\" data-block-id=\"3132fff\"><style>.stk-3132fff {opacity:0.9 !important;}.stk-3132fff .stk-img-wrapper{aspect-ratio:1\/1 !important;height:auto !important;}@media screen and (max-width:999px){.stk-3132fff .stk-img-wrapper{height:auto !important;}}@media screen and (max-width:689px){.stk-3132fff .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5759\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-5.jpeg\" width=\"1125\" height=\"750\" alt=\"For&#xEA;t dense avec brume matinale et arbres hauts.\"\/><\/span><\/figure><\/div>\n\n\n\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-8cccdd4\" data-block-id=\"8cccdd4\"><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5761\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-7.jpeg\" width=\"1125\" height=\"750\" alt=\"Montagnes majestueuses au coucher du soleil avec des roches escarp&#xE9;es.\"\/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-fe69fc2\" data-v=\"4\" data-block-id=\"fe69fc2\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-fe69fc2-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-fe69fc2-inner-blocks\">\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-af3a7c2\" data-block-id=\"af3a7c2\"><style>.stk-af3a7c2 .stk-img-wrapper{aspect-ratio:3\/4 !important;height:auto !important;}@media screen and (max-width:999px){.stk-af3a7c2 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width:689px){.stk-af3a7c2 .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5697\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-3.jpeg\" width=\"1125\" height=\"750\" alt=\"Lac paisible entour&#xE9; de montagnes enneig&#xE9;es et de for&#xEA;ts.\"\/><\/span><\/figure><\/div>\n\n\n\n<div class=\"wp-block-stackable-image stk-block-image stk-block stk-3bb6b39\" data-block-id=\"3bb6b39\"><style>.stk-3bb6b39 {opacity:0.9 !important;}.stk-3bb6b39 .stk-img-wrapper{aspect-ratio:4\/3 !important;height:auto !important;}@media screen and (max-width:999px){.stk-3bb6b39 .stk-img-wrapper{height:auto !important;}}@media screen and (max-width:689px){.stk-3bb6b39 .stk-img-wrapper{height:auto !important;}}<\/style><figure><span class=\"stk-img-wrapper stk-image--shape-stretch\"><img loading=\"lazy\" decoding=\"async\" class=\"stk-img wp-image-5760\" src=\"https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-6.jpeg\" width=\"1125\" height=\"750\" alt=\"Vue panoramique de montagnes et for&#xEA;ts en automne.\"\/><\/span><\/figure><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-99d12d2\" id=\"ce-que-kaerus-analyse-dans-br-le-cycle-de-paiement\" data-block-id=\"99d12d2\"><h3 class=\"stk-block-heading__text has-text-align-center\">What Kaerus analyses within the payment cycle<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-08e4a42\" data-block-id=\"08e4a42\"><style>.stk-08e4a42 {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text\"><strong>Preventing bank transfer fraud<\/strong> is not solely an IT security issue. It also depends on how <strong>financial internal controls<\/strong> are designed and applied. <br\/><br\/>Kaerus analyses the entire payment cycle :<\/p><\/div>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Supplier <\/strong>onboarding<\/li>\n\n\n\n<li>Receipt and approval of the <strong>invoice<\/strong><\/li>\n\n\n\n<li>Any changes to bank details<\/li>\n\n\n\n<li>Preparation of the <strong>payment<\/strong><\/li>\n\n\n\n<li>Bank <strong>authorisation<\/strong><\/li>\n\n\n\n<li>Post-payment <strong>review<\/strong><\/li>\n<\/ol>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-ac8766d\" data-block-id=\"ac8766d\"><style>.stk-ac8766d {margin-bottom:0px !important;}<\/style><p class=\"stk-block-text__text\">At each stage, <strong>our analysis looks<\/strong> in particular for :<\/p><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Excessive concentration<\/strong> of responsibilities<\/li>\n\n\n\n<li><strong>Approval <\/strong>based on a single source of information<\/li>\n\n\n\n<li><strong>Excessively broad access<\/strong> rights<\/li>\n\n\n\n<li>A <strong>lack of evidence<\/strong> or audit trail<\/li>\n\n\n\n<li><strong>Exceptions <\/strong>that allow the normal process to be bypassed<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1c4a3eb\" data-block-id=\"1c4a3eb\"><p class=\"stk-block-text__text\">This approach does not claim to eliminate all risk.<\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-451524a\" data-block-id=\"451524a\"><p class=\"stk-block-text__text has-text-align-center\"><em><strong>Its purpose is to reduce the likelihood that a fraudulent transaction could be created, approved, paid and recorded without triggering an alert.<\/strong><\/em><\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-86ec668\" data-block-id=\"86ec668\"><\/div>\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-ee17105\" data-block-id=\"ee17105\"><style>.stk-ee17105 {margin-top:var(--stk--preset--spacing--70, 3.38rem) !important;margin-bottom:var(--stk--preset--spacing--70, 3.38rem) !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-ee17105-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-9f2cd9f\" data-v=\"4\" data-block-id=\"9f2cd9f\"><style>.stk-9f2cd9f-container{background-image:url(https:\/\/kaerus.fr\/wp-content\/uploads\/2026\/07\/stk-design-library-image-1.jpeg) !important;overflow:hidden !important;}.stk-9f2cd9f-container:before{background-color:#000000 !important;opacity:0.3 !important;}<\/style><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-9f2cd9f-container stk-hover-parent stk--has-background-overlay\"><div class=\"stk-block-content stk-inner-blocks stk-9f2cd9f-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-e9f37e8\" id=\"heading-placeholder\" data-block-id=\"e9f37e8\"><style>.stk-e9f37e8 .stk-block-heading__text{color:#ffffff !important;}<\/style><h3 class=\"stk-block-heading__text has-text-color has-text-align-center\">Control before appearance becomes evidence<\/h3><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7e2a2ee\" id=\"heading-placeholder\" data-block-id=\"7e2a2ee\"><style>.stk-7e2a2ee .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-left\">The most effective financial fraud is not necessarily the fraud that appears extraordinary. It is the fraud that resembles the company\u2019s normal operations closely enough not to interrupt the process. <br\/><br\/>A genuine invoice, a known supplier and an authorised approval therefore do not guarantee that the beneficiary is the correct one.<br\/><br\/><strong>Internal controls must be designed around this reality: an email account can be compromised, an identity can be impersonated, and an urgent request can appear entirely credible.<\/strong><br\/><br\/><strong>Protection therefore depends on independent verification, segregation of duties, effective management of access rights and a clear audit trail of decisions..<\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-1f3184a\" id=\"heading-placeholder\" data-block-id=\"1f3184a\"><style>.stk-1f3184a .stk-block-text__text{color:#ffffff !important;}<\/style><p class=\"stk-block-text__text has-text-color has-text-align-center\"><strong><em>\u201c A procedure is not robust simply because it is written down. It is robust when it withstands urgency, impersonation and human error. \u201d<\/em><\/strong><\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-c603bda\" data-block-id=\"c603bda\"><\/div>\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-4307100 stk-block-background\" data-block-id=\"4307100\"><style>.stk-4307100 {padding-top:var(--stk--preset--spacing--70, 3.38rem) !important;padding-right:var(--stk--preset--spacing--70, 3.38rem) !important;padding-bottom:var(--stk--preset--spacing--70, 3.38rem) !important;padding-left:var(--stk--preset--spacing--70, 3.38rem) !important;margin-bottom:0px !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-4307100-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-f6a140f\" data-v=\"4\" data-block-id=\"f6a140f\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-f6a140f-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-f6a140f-inner-blocks\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-1c30c55\" id=\"heading-placeholder\" data-block-id=\"1c30c55\"><h4 class=\"stk-block-heading__text has-text-align-center\">Frequently asked questions about bank transfer fraud<\/h4><\/div>\n\n\n\n<div class=\"wp-block-stackable-columns stk-block-columns stk-block stk-e839a25\" data-block-id=\"e839a25\"><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-e839a25-column\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-a5fbf5c\" data-v=\"4\" data-block-id=\"a5fbf5c\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-a5fbf5c-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-a5fbf5c-inner-blocks\">\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-55b5b23 is-style-default\" data-block-id=\"55b5b23\">\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-1b4e7a6 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"1b4e7a6\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-1b4e7a6-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-1b4e7a6-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-caa761d\" data-block-id=\"caa761d\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-33b87c6\" id=\"question-1-placeholder\" data-block-id=\"33b87c6\"><h5 class=\"stk-block-heading__text\">What is fraudulent bank details substitution ?<\/h5><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-061d1b8\" data-block-id=\"061d1b8\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-061d1b8\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-061-d-1-b-8-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-061-d-1-b-8-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg data-prefix=\"fas\" data-icon=\"chevron-down\" class=\"svg-inline--fa fa-chevron-down fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-cf7a232 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"cf7a232\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-cf7a232-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-cf7a232-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-7f1da5e\" data-block-id=\"7f1da5e\"><p class=\"stk-block-text__text\">Fraudulent bank details substitution involves replacing the legitimate beneficiary\u2019s bank details in order to divert a payment to an account controlled by a fraudster.<br\/><br\/>It can affect a genuine invoice or take place within a genuine email exchange after an email account has been compromised. <\/p><\/div>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-c75f651 is-style-default\" data-block-id=\"c75f651\">\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d70a2e7 stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"d70a2e7\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d70a2e7-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-d70a2e7-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-8973c4b\" data-block-id=\"8973c4b\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-02c915b\" id=\"question-2-placeholder\" data-block-id=\"02c915b\"><h5 class=\"stk-block-heading__text\">How should a change to a supplier\u2019s bank details be verified ?<\/h5><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-66238a7\" data-block-id=\"66238a7\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-66238a7\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-66238-a-7-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-66238-a-7-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg data-prefix=\"fas\" data-icon=\"chevron-down\" class=\"svg-inline--fa fa-chevron-down fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-12c0276 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"12c0276\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-12c0276-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-12c0276-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-97c7e99\" data-block-id=\"97c7e99\"><p class=\"stk-block-text__text\">The change should be confirmed through an independent channel by contacting a known representative using contact details already held on file.<br\/><br\/>Verification should not rely solely on the contact details contained in the email requesting the change.<br\/><br\/>The verification should be documented and retained.  <\/p><\/div>\n<\/div><\/div><\/div>\n<\/details>\n\n\n\n<details class=\"wp-block-stackable-accordion stk-block-accordion stk-inner-blocks stk-block-content stk-block stk-1b0d514 is-style-default\" data-block-id=\"1b0d514\">\n<summary class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-c84be5a stk--container-small stk-block-accordion__heading\" data-v=\"4\" data-block-id=\"c84be5a\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-c84be5a-container stk-hover-parent\"><div class=\"stk-block-content stk-inner-blocks stk-c84be5a-inner-blocks\">\n<div class=\"wp-block-stackable-icon-label stk-block-icon-label stk-block stk-31c0830\" data-block-id=\"31c0830\"><div class=\"stk-row stk-inner-blocks stk-block-content\">\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-ee3e5e0\" id=\"question-3-placeholder\" data-block-id=\"ee3e5e0\"><h5 class=\"stk-block-heading__text\">Does dual approval of bank payments prevent fraud ?<\/h5><\/div>\n\n\n\n<div class=\"wp-block-stackable-icon stk-block-icon stk-block stk-6f7e58a\" data-block-id=\"6f7e58a\"><span class=\"stk--svg-wrapper\"><div class=\"stk--inner-svg\"><svg style=\"height:0;width:0\"><defs><lineargradient id=\"linear-gradient-6f7e58a\" x1=\"0\" x2=\"100%\" y1=\"0\" y2=\"0\"><stop offset=\"0%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-6-f-7-e-58-a-color-1)\"><\/stop><stop offset=\"100%\" style=\"stop-opacity:1;stop-color:var(--linear-gradient-6-f-7-e-58-a-color-2)\"><\/stop><\/lineargradient><\/defs><\/svg><svg data-prefix=\"fas\" data-icon=\"chevron-down\" class=\"svg-inline--fa fa-chevron-down fa-w-14\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 448 512\" aria-hidden=\"true\" width=\"32\" height=\"32\"><path fill=\"currentColor\" d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div><\/span><\/div>\n<\/div><\/div>\n<\/div><\/div><\/summary>\n\n\n\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-d4c0cc0 stk-block-accordion__content\" data-v=\"4\" data-block-id=\"d4c0cc0\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-d4c0cc0-container stk--no-background stk--no-padding\"><div class=\"stk-block-content stk-inner-blocks stk-d4c0cc0-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-46a7aac\" data-block-id=\"46a7aac\"><p class=\"stk-block-text__text\">Not necessarily.<br\/>It is effective only when the two approvals involve separate checks and rely on independent sources of information.<br\/><br\/>Two approvals based on the same compromised email may simply confirm the same fraudulent information twice.  <\/p><\/div>\n<\/div><\/div><\/div>\n<\/details>\n<\/div><\/div><\/div>\n<\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<div class=\"wp-block-stackable-spacer stk-block-spacer stk--no-padding stk-block stk-08ff877\" data-block-id=\"08ff877\"><style>.stk-08ff877 {height:30px !important;}<\/style><\/div>\n\n<div class=\"wp-block-stackable-columns alignfull stk-block-columns stk-block stk-c6e86f3\" data-block-id=\"c6e86f3\"><style>.stk-c6e86f3 {margin-top:var(--stk--preset--spacing--70, 3.38rem) !important;margin-bottom:var(--stk--preset--spacing--70, 3.38rem) !important;}<\/style><div class=\"stk-row stk-inner-blocks stk-block-content stk-content-align stk-c6e86f3-column alignwide\">\n<div class=\"wp-block-stackable-column stk-block-column stk-column stk-block stk-6a05568\" data-v=\"4\" data-block-id=\"6a05568\"><div class=\"stk-column-wrapper stk-block-column__content stk-container stk-6a05568-container stk--no-background stk--no-padding\"><div class=\"has-text-align-center stk-block-content stk-inner-blocks stk-6a05568-inner-blocks\">\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-00a7c4a\" data-block-id=\"00a7c4a\"><style>.stk-00a7c4a {margin-bottom:10px !important;}<\/style><p class=\"stk-block-text__text has-text-align-left\"><strong>At Kaerus, an audit is not limited to checking that transactions have been correctly recorded. It also involves understanding how an unusual transaction could be authorised, paid and recorded without triggering an alert. <\/strong><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-2f27864\" data-block-id=\"2f27864\"><style>.stk-2f27864 {margin-bottom:40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-left\"><em><a href=\"https:\/\/kaerus.fr\/en\/expertises-2\/audit-and-due-diligence\/\">Discover Kaerus Audit &amp; Due Diligence expertise<\/a><\/em><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-23b15cd\" data-block-id=\"23b15cd\"><style>.stk-23b15cd {margin-bottom:40px !important;}<\/style><p class=\"stk-block-text__text has-text-align-left\">Kind regards,<br\/>Rabah Lamraoui<br\/>Chartered Accountant<br\/><a href=\"http:\/\/kaerus.fr\/en\/\">www.kaerus.fr<\/a><\/p><\/div>\n\n\n\n<div class=\"wp-block-stackable-heading stk-block-heading stk-block-heading--v2 stk-block stk-7a2c9ea\" id=\"heading-placeholder\" data-block-id=\"7a2c9ea\"><style>.stk-7a2c9ea {margin-bottom:0px !important;}.stk-7a2c9ea .stk-block-heading__text{font-size:11px !important;}@media screen and (max-width:999px){.stk-7a2c9ea .stk-block-heading__text{font-size:11px !important;}}<\/style><h2 class=\"stk-block-heading__text has-text-align-left\">Sources<\/h2><\/div>\n\n\n\n<div class=\"wp-block-stackable-text stk-block-text stk-block stk-f0b3856\" data-block-id=\"f0b3856\"><style>.stk-f0b3856 {margin-bottom:40px !important;}.stk-f0b3856 .stk-block-text__text{font-size:9px !important;}@media screen and (max-width:999px){.stk-f0b3856 .stk-block-text__text{font-size:9px !important;}}<\/style><p class=\"stk-block-text__text has-text-align-left\">-Cybermalveillance.gouv.fr, 2025 Activity Report, published in March 2026.<br\/>-Cybermalveillance.gouv.fr, What to do in the event of payment fraud or fraudulent bank details?<br\/>-Compagnie nationale des commissaires aux comptes, NEP 240, Consideration of the possibility of fraud in the audit of financial statements.<br\/>-Compagnie nationale des commissaires aux comptes, NEP 315, Understanding the entity and its environment and assessing the risk of material misstatement in the financial statements.<\/p><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>The bank transfer was authorised.Yet it was fraudulent. The invoice was genuine. The supplier existed. The amount matched an expected transaction.The employee had the necessary authorisation, and the payment followed the usual process.Yet the funds never reached the supplier\u2019s account. Between receipt of the invoice and execution of the bank transfer, the supplier\u2019s bank details [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4708,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35,32,34],"tags":[],"class_list":["post-4354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit-and-due-diligence","category-accounting","category-advisory"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/posts\/4354","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/comments?post=4354"}],"version-history":[{"count":18,"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/posts\/4354\/revisions"}],"predecessor-version":[{"id":4721,"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/posts\/4354\/revisions\/4721"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/media\/4708"}],"wp:attachment":[{"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/media?parent=4354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/categories?post=4354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kaerus.fr\/en\/wp-json\/wp\/v2\/tags?post=4354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}