EXHIBIT 101 / THE HANDBOOK
EXHIBIT#127HIGH
Technology & POSComposite score: 43/100

Deepfake Executive Fraud

A cloned executive voice instructs a finance employee to wire funds urgently — and convincingly.

Risk Scores

Frequency10
Financial Loss80
Detection Difficulty90
Prevention Ease70
Composite Score43/100

Perpetrator Roles

Accounting

Affected Formats

QSRFast Casual

Detection Difficulty

Extremely difficult to detect without automated monitoring. Manual audits rarely catch this scheme.

HOW IT WORKS
Deepfake of senior executive created
Fraudulent payment instruction issued
Finance team complies with instruction
Funds transferred to fraudster
Fraud discovered after transfer
Handbook Chapter · F-101

Deepfake Executive Fraud

Full chapter with identity card, real examples, warning signs, detection and prevention guidance.

Exhibit AI Detection

AI-Powered Detection Design

Require mandatory, independent-channel verification for any wire transfer request received by phone or video — the same defense that stopped the real example above, regardless of how convincing the call sounded.

Prevention Guidance

Audit Controls

Standard audit procedures are effective. Regular cash counts and reconciliation catch this scheme early.

Technology

Automated POS monitoring, real-time exception reporting, and AI-driven anomaly detection significantly reduce exposure.

Culture & Training

Staff awareness programs, anonymous reporting channels, and clear consequence policies deter opportunistic fraud.

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