Finance Leaders’ Fraud Report 2026: Insights that strengthen fraud resilience

Fraud within finance operations is not declining. It is evolving.

While fewer finance professionals personally know a victim of accounts payable (AP) fraud than in previous years, the 2026 findings reveal a more concerning reality for finance operations, AP, and procure-to-pay (P2P) teams. Fraud attacks are becoming more frequent, more sophisticated, and more damaging when they succeed, particularly across accounts payable and invoice processing workflows.

Criminals are increasingly exploiting AI-driven tactics, impersonation fraud, and trusted supplier relationships to bypass traditional financial controls.

The Finance Leaders’ Fraud Report 2026, produced by the Institute of Financial Operations and Leadership (IFOL), presents the findings of an independent global research study with finance and AP professionals. The research examines how often finance and AP teams encounter fraud, how protected they feel within current accounts payable processes, and whether organisations are investing in fraud prevention tools, training, and automation.

Download the full report for insights into how fraud is changing, where gaps in visibility, training, and technology exist, and what finance leaders can do to strengthen controls and reduce risk.