Business Email Compromise (BEC) and fraudulent invoice injection cost global enterprises billions annually. Sophisticated threat actors intercept legitimate vendor email threads and submit altered invoices with modified wire instructions. AI-driven AP systems employ multi-layered heuristic and mathematical anomaly detection to flag suspicious invoices before disbursement.
1. Forensic Statistical Auditing
Naturally occurring financial accounting numbers adhere to Benford's Law distribution. Fabricated invoices generated by rogue employees or external fraudsters consistently violate this mathematical distribution, creating statistical anomalies that machine learning models flag for manual review.
