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, AP, and P2P teams. Fraud attacks are becoming more frequent, more sophisticated, and more damaging when they succeed.

Criminals are increasingly exploiting technology, impersonation, and trusted supplier relationships to bypass traditional controls, placing sustained pressure on the teams responsible for managing payments and spend.

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 teams encounter fraud, how protected they feel within current processes, and whether organisations are investing in the training and technology required to keep pace with an evolving threat landscape.

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.