Business Email Compromise

Definition

Business Email Compromise (BEC) is a fraud scheme in which business email accounts are compromised or impersonated to redirect payments or obtain sensitive information.

Context

Business Email Compromise (BEC) is a form of cyber fraud closely linked to social engineering and phishing. Perpetrators exploit weaknesses in internal controls, particularly in payment approval processes and vendor master data management.

Meaning

Business Email Compromise (BEC) is one of the most financially damaging forms of fraud, as it systematically exploits trust, processes, and control gaps.

Example

A spoofed CEO email instructs an urgent wire transfer to a fraudulent account.

Sources

Suggested citation

wirtschaftsforensik.ch Editorial Team: "Business Email Compromise", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/business-email-compromise/, accessed April 18, 2026.