Accounts Payable Fraud Prevention, Modern Risks

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Fraud Is No Longer Breaking Your Process, It’s Using It

If a fraudulent payment left your organization today, would you know exactly how it happened?

Published on April 8, 2026

Modern AP fraud often looks like ordinary business until the payment is gone.

If a fraudulent payment left your organization today, would you know exactly how it happened?

Or would you find yourself retracing steps, digging through emails, and trying to reconstruct a process that looked perfectly normal until the money was gone?

That question came up during a recent IOFM webinar on fraud-proofing Accounts Payable, and it stuck with me. Because it gets to the heart of what’s changed.

Fraud isn’t what it used to be.

It’s not sloppy emails. It’s not obvious red flags. It’s not the “Nigerian prince” anymore.

Today’s fraud is clean. Timed well. Often AI-assisted. And most importantly, it flows through your process instead of breaking it.

Data Snapshot

Recent fraud data helps explain why this issue feels so urgent right now.

• AFP reported that 79% of organizations experienced attempted or actual payments fraud in 2024.
• AFP also found that 63% of respondents identified business email compromise as the top avenue for fraud attempts.
• FBI IC3 reported 21,442 BEC complaints in 2024, with adjusted losses above $2.7 billion.
• FinCEN has continued warning about mail theft-related check fraud, reinforcing that paper checks still carry serious risk.

The Uncomfortable Truth About AP Fraud

Here’s the reality:

Most AP teams already have controls. Policies. Procedures. Approval workflows.

And yet, fraud is still getting through.

Why?

Because those controls were built for a different era.

Today, fraudsters don’t need to hack your systems. They just need to trick your people.

• Impersonate vendors
• Submit fake bank account change requests
• Intercept emails
• Send invoices that look almost identical to real ones

And they do it at exactly the right moment.

That’s the key. Timing.

Fraud today is not random. It’s strategic.

What This Looks Like in Real Life

A payment fraud attempt does not always arrive looking suspicious.

• A vendor email arrives with “updated remittance instructions.”
• The logo looks right, the tone sounds normal, and the invoice amount feels believable.
• The timing creates pressure because the payment run is approaching.
• Someone makes the change because it fits the normal workflow.
• The process works exactly as designed, but the money goes to the wrong account.

That is why modern AP fraud is so dangerous. It often succeeds by looking routine.

Emerging 2026 Risks

Classic fraud tactics still matter, but the next layer is becoming harder to spot.

• AI-generated invoices can look nearly perfect.
• Voice cloning can make an urgent callback sound legitimate.
• Synthetic vendor identities can be built to look real before a payment request is ever made.

The point is not to panic. The point is to stop assuming that “it looks normal” is enough.

Where AP Is Most Exposed

The biggest risks in AP are not always where we think.

1. Email
Email is still the backbone of AP communication. It is also one of the least secure channels.

2. Paper Checks
Checks remain one of the largest sources of fraud losses. They can be intercepted, altered, or stolen.

3. Manual Processes
Any process that depends on someone “just catching something” introduces risk.

4. Bank Account Changes
One of the fastest-growing fraud vectors, often still verified manually.

Risk Area	Old Control Mindset	Modern Structured Approach
Email requests	Trust the sender if the message looks familiar.	Verify outside email, using known contacts and documented escalation paths.
Vendor bank changes	Update the record after a routine request.	Require independent confirmation and secondary review before release.
Paper checks	Use them because that is how certain vendors prefer to be paid.	Reduce them where possible, and protect the rest with positive pay and tighter handling.
Approvals	Rely on experience and fast review.	Use structured approval levels, segregation of duties, and anomaly flags.

Why This Matters Now

This is also happening while the payments environment is tightening its expectations around fraud control.

Nacha’s fraud monitoring rule changes began Phase 1 on March 20, 2026, with broader Phase 2 implementation moving into practical effect on June 22, 2026. That does not solve AP fraud by itself, but it reinforces a larger point: payment risk management is becoming more structured, more visible, and harder to treat as an afterthought.

The Shift AP Needs to Make

The biggest takeaway is this:

Fraud prevention is no longer about being more careful.

It’s about being more structured.

1. Train Continuously, Not Once

Fraud evolves constantly. Training must be ongoing, practical, and relevant.

2. Reduce Trust, Increase Verification

Every change, especially bank account updates, should be independently verified.

3. Automate Where It Matters

Automation is not just about efficiency. It strengthens control.

• Flag unusual invoice patterns
• Detect duplicate submissions
• Identify abnormal payment amounts
• Spot invoice amounts just below approval thresholds
• Surface suspicious vendor address or account changes
• Support stronger audit trails and cleaner approval workflows

4. Move Away from Paper

Electronic payments significantly reduce fraud exposure.

Virtual cards are especially effective because they are:

• Single-use
• Amount-specific
• Vendor-specific

That does not mean every supplier will accept them. But it does mean AP leaders should be looking harder at where checks still remain and asking whether those payment types are creating avoidable exposure.

AP Fraud Pressure Test

If you want a quick gut check, start here:

• Are vendor bank changes independently verified outside email?
• Are paper checks limited and protected by positive pay?
• Are unusual or duplicate invoices automatically flagged?
• Are approval and payment functions separated?
• Are approval thresholds reviewed for manipulation risk?
• Are vendor master file changes restricted and logged?
• Is fraud training recurring instead of one-time?
• Is there a written response plan for suspected payment fraud?

If several of those answers are “no,” your AP process may be relying more on trust than structure.

Final Thought

Accounts Payable is no longer just a processing function.

It is a control function.

It sits at the intersection of cash, vendors, and execution, which makes it one of the most targeted areas in any organization.

And while external fraud gets most of the attention, strong process design also helps reduce the risk of internal manipulation, collusion, and control override.

The companies that recognize this shift will adapt.

The ones that don’t will eventually learn the hard way.

Questions for AP Leaders

Now I’d like to hear from you:

What do you believe is the single biggest fraud risk in your AP process right now?

And if a suspicious payment request landed in your inbox today, would your current process catch it, or would it let it pass through?

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Robert Ruhno Executive Director APPG

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Accounts Payable is the Foundation of Every Financial Report and Dashboard

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Accounts Payable Strategy

Why Accounts Payable Is the Foundation of Every Financial Report

Accounts Payable is often treated like a back office function. In reality, the way invoices are processed, coded, approved, and recorded has a direct impact on financial reporting, internal controls, and how clearly a company understands its own spending.

By Robert Ruhno | Accounts Payable Professionals | March 2026

AP Is Closer to the Start of Financial Truth Than Most People Realize

Most people describe Accounts Payable as a simple process. An invoice comes in, it gets coded, approved, and paid.

But that description misses what is actually happening.

In many organizations, AP is one of the earliest points where non-payroll spend becomes formally captured and entered into the accounting system. When an invoice is processed, it does more than trigger a payment. It creates a liability, records an expense, and feeds the general ledger, which ultimately drives financial reporting.

That means AP is not just processing transactions. It is helping define how financial reality is recorded.

And when something goes wrong here, it rarely stays contained. It shows up later in reports, dashboards, reconciliations, and audits.

AP Does Not Just Process Spend, It Shapes How Spend Is Recorded

Every invoice processed through AP creates downstream impact:

• Coding determines how expenses appear in reports
• Timing determines which financial period the cost hits
• Vendor setup determines how spend is grouped and analyzed
• Approvals determine whether controls are working as intended

These are not small details. They directly influence how leadership understands the business.

If coding is inconsistent, reports become harder to trust. If vendor records are messy, spend visibility breaks down. If invoices are recorded late or incorrectly, financial statements can shift in ways that are difficult to explain.

Reporting teams, auditors, and finance leaders all depend on this layer of data being right.

Key takeaway: Financial reports are only as reliable as the transaction data feeding them. Accounts Payable is one of the most important sources of that data.

Better Reporting Starts With Better AP Discipline

Many companies invest heavily in dashboards, reporting tools, and analytics platforms.

But those tools can only reflect what they are given.

If AP processes are inconsistent, the output will be inconsistent. The dashboard may look clean, but the underlying data may not fully reflect reality.

When AP runs in a structured and disciplined way, the difference becomes clear:

• Spend is easier to categorize and analyze
• Accruals and cutoffs become more accurate
• Vendor activity is easier to trace
• Exceptions stand out faster
• Audit trails are stronger and easier to follow

This is not just process improvement. It is building a stronger financial foundation.

AP Is a Key Control Point Before Cash Leaves

In many organizations, AP acts as one of the final checkpoints before payment is released.

At this stage, issues can still be caught:

• Duplicate invoices
• Incorrect coding
• Unusual amounts
• Vendor changes
• Missing approvals

AP is not the only control layer. Procurement, system controls, segregation of duties, and management oversight all play a role.

But AP is often where those controls come together in practice.

That is what makes it such a critical part of the overall control environment.

Spend Visibility Depends on AP Structure

Leadership teams rely on financial data to answer basic questions:

• How much are we spending with this vendor?
• Why are costs increasing in this category?
• Where are the exceptions happening?

The reliability of those answers depends heavily on how AP is structured.

When vendor data is clean and coding is consistent, answers are clear. When it is not, teams spend time validating data instead of acting on it.

Fraud Risk and Audit Issues Often Start in the Gaps

Fraud in AP rarely looks obvious. It often appears as normal activity:

• Vendor bank change requests
• Similar-looking invoices
• Urgent payment requests

Weak processes make these issues harder to detect.

The same pattern shows up during audits. Missing documentation, inconsistent coding, and weak approval trails usually build over time, not at year end.

Strong AP controls reduce risk and make audits smoother by improving documentation, consistency, and traceability.

AP Has Been Described Too Narrowly for Too Long

AP is often described as data entry or invoice processing.

But in practice, it directly affects whether financial information is:

• Accurate
• Timely
• Consistent
• Usable for decision-making
• Strong enough for audit and compliance

That is not just an operational role. It is part of the financial infrastructure of the business.

Final Thought

Companies that invest in AP tend to see the difference in their numbers. Reports are easier to trust. Variances are easier to explain. Audits are easier to manage.

Companies that do not often end up with clean dashboards on the surface and confusion underneath.

The question is simple.

Do your reports reflect what is actually happening, or are teams spending too much time explaining numbers that should have been clear from the start?

About Robert Ruhno

Robert Ruhno is the founder of the Accounts Payable Professionals Group and the publisher of AP-Professionals.com. He writes about AP operations, controls, vendor risk, automation, careers, and the processes that drive financial accuracy.

Follow more articles, resources, and community updates at AP-Professionals.com.

READ MORE ON AP-PROFESSIONALS.COM

Sources and Further Reading

• Accounts Payable Professionals
• About APPG

LinkedIn Networking: How To

LinkedIn: Are You Even Doing It Right?

Some people use LinkedIn as an active professional network. Others only remember it exists when they need a job. And then there is a third group that barely uses it at all.

There seem to be a few different kinds of LinkedIn users.

One type logs in often, fills out the profile as much as possible, and actually uses LinkedIn to network with other people. They usually have a photo of themselves, fill in their work history, list where they went to school, join groups, and follow newsletters. Many times, this kind of LinkedIn user tends to have over 500 connections.

The second kind of user only thinks about LinkedIn when they are looking for a new job. They may fill in the profile and hopefully add a picture, but since they do not spend much time on the platform, they never seem to build up enough connections. And since they do not have many connections, they do not have much reach on LinkedIn. And since they do not have much reach, they end up not using it.

And I guess there is a third kind of user, one I do not really understand. It is someone who has a profile on LinkedIn but never adds a picture, does not fill in work history, and has zero connections or less than 20 connections. If this is you, I would recommend adding a photo, some work history, and inviting people you actually know in real life, so you have at least 20+ connections before you try open networking.

Think about it. You get a LinkedIn request from someone you do not know, who has no picture, no work history, and nothing else filled out on their profile. Why would you want to connect with that person? What value does that connection bring you? Could this be someone trying to scam you by collecting your information? Who knows?

I go through that same thought process when I screen potential members trying to join the Accounts Payable Professionals Group (APPG) on LinkedIn.

Here Is What I Recommend at a Minimum

1. A photo of yourself
2. At least 20 connections of people you know in real life
3. Your work history

Some time ago, I did a poll asking the Accounts Payable Professionals Group whether they consider it important to have a photo or not. Over 80% responded that it is important to have a photo on a LinkedIn profile.

Open Networking, What Is It?

First, know your connections. Ideally, these are people you know in real life or interact with regularly online. After that, it is a good idea to grow your network intentionally.

Networking with people in shared groups works well, especially in APPG, since we filter for quality members.

You can create a post introducing yourself and invite others to connect. Or comment on someone else's post, introduce yourself, and mention you are open to connecting.

Quick Red Flags on a LinkedIn Profile

• No profile photo
• No work history listed
• Very few connections
• Very little profile information
• A profile that feels incomplete or unclear

Final Thought: LinkedIn Is Not Just a Resume

LinkedIn only works if you use it.

If you treat it like a resume you update once every few years, it will not do much. If you treat it like a place to stay visible and connect with people, it can open doors you did not even know existed.

You do not need to be an influencer. You just need to be present.

Start small. Fix your profile. Add connections. Join conversations.

That is how it builds.

LinkedIn Profile Improvement Checklist

Basic Setup

• Add a clear, recent profile photo
• Build to at least 20 real connections
• Fill in your work history
• Add education if relevant
• Update your location

Make the Profile Stronger

• Write a headline that explains what you do
• Add an About section
• List relevant skills
• Add a background banner

Start Using LinkedIn

• Join relevant groups
• Follow industry voices
• Engage weekly
• Connect with peers and coworkers
• Write a short introduction post

Join the Conversation

If you work in Accounts Payable, join the Accounts Payable Professionals Group (APPG) and start connecting with others in the field.

Robert Ruhno

Founder, Accounts Payable Professionals Group (APPG)

Robert Ruhno leads APPG, a professional community focused on practical insights, networking, and career growth in Accounts Payable.

What the Iran War Could Mean for Accounts Payable Work

From Hybrid Work to a Four-Day Week: What the Iran War Could Mean for the Future of Work

A global energy shock is forcing companies to rethink work again. This time, it may not just change where we work. It may change how much we work.

We’ve Seen This Before

Not long ago, most companies believed remote work could not be done at scale.

Then COVID forced the issue.

Almost overnight, businesses shifted to remote and hybrid models. What started as a temporary fix became a permanent part of how work gets done.

Now we are looking at another forced experiment.

This time, it is not about where we work. It is about how many days we work.

The Iran War and the Energy Shock

The current conflict involving Iran is putting pressure on global energy supply, especially oil moving through the Strait of Hormuz.

When energy becomes scarce or expensive, companies do not debate theory. They act.

The fastest way to reduce energy use is simple:

• Fewer commutes
• Less office usage
• Shorter operating schedules

That is why some countries are already testing four-day workweeks and expanded work-from-home policies.

Not as a benefit.

As a response.

Why This Might Not Go Away

At first, this looks temporary.

But we have seen this pattern before.

Once companies are forced to try something new, they start asking better questions.

• Did productivity actually drop?
• Are people more focused?
• Did costs go down?

If the answers lean positive, the old model starts to look inefficient.

And once that happens, it is hard to go back.

Here’s Where This Gets Real for AP

If you are in Accounts Payable, you already know how this plays out.

The calendar changes. The work does not.

• Invoices still come in
• Vendors still expect to be paid
• Month-end still hits the same way

A four-day workweek does not reduce the workload in AP.

It compresses it.

That means the gap between efficient teams and struggling teams gets wider, fast.

The teams that handle this well will not be working harder. They will be working differently.

• Automated invoice capture
• Exception-based processing
• Clean approval workflows
• Strong vendor verification controls

Less manual work. Fewer touchpoints. More control.

That is what makes a shorter workweek even possible.

The Bigger Shift

This is not really about a four-day workweek.

It is about pressure exposing inefficiency.

COVID forced companies to rethink where work happens.

This energy situation is forcing companies to rethink how much time work actually requires.

And once a company realizes it can get the same output in less time, that changes expectations permanently.

Watch the Ripple Effects

There are smaller signals that start to show up when energy prices rise.

If you have been in AP long enough, you have probably seen this before.

Freight bills start including fuel surcharges. Carriers adjust pricing. Some companies shift from truck shipping to rail to control costs.

Even standard benchmarks like the IRS mileage rate can change, sometimes mid-year, when fuel prices move quickly.

Individually, these changes may not seem significant.

But together, they tell a clear story.

Energy pressure does not stay contained. It flows through invoices, contracts, and operating decisions.

And AP is where all of it shows up.

Final Thought

The four-day workweek is not guaranteed.

But something is shifting.

The organizations that learn how to operate with fewer hours, fewer delays, and fewer manual steps will move faster than everyone else.

And in Accounts Payable, that difference will show up quickly.

Some teams will feel more pressure than ever.

Others will barely notice the change.

The difference will not be effort.

It will be how the work is built.

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Robert Ruhno

Founder, Accounts Payable Professionals Group

Robert Ruhno writes about Accounts Payable operations, automation, controls, vendor risk, and the future of AP work. Through the Accounts Payable Professionals Group, he helps AP professionals understand industry changes and turn them into practical action.

NACHA 2026 Rules - Begin March 20th

UPDATE NOTICE | March 27, 2026
This article has been updated to include the full scope of the 2026 NACHA rules, including the June 22, 2026 Phase 2 deadline for all non-consumer originators, new standardized Company Entry Description requirements (PAYROLL), guidance on handling R17 returns, and additional practical clarifications for AP teams.

NACHA 2026 Rules Update: Fraud Monitoring, PAYROLL Descriptor & What AP Teams Must Do Now

Fraud is getting smarter. Now the rules are getting stricter.

NACHA, the organization that governs the ACH network in the United States, has strengthened its rules with a new Fraud Monitoring Rule and related changes. While written for banks and payment originators, these updates directly affect companies that send ACH payments, especially Accounts Payable teams.

These changes come directly from the NACHA Operating Rules, which govern the ACH Network used by every major U.S. bank and payment processor.

Key Deadlines for AP Teams

• Phase 1 (March 20, 2026): Already in effect for large originators (6 million+ items annually), banks (ODFIs), and certain third-party senders and service providers.
• Phase 2 (June 22, 2026): Applies to all non-consumer originators, which includes most AP departments sending vendor, supplier, or contractor payments.

Most AP teams fall under the June 22 deadline, but implementing strong processes now is considered a best practice and will help during bank audits.

What Is the ACH Fraud Monitoring Rule?

As a non-consumer originator, your AP department must establish and implement risk-based processes and procedures reasonably designed to identify ACH entries suspected of being unauthorized or authorized under false pretenses.

For example, a fraudster posing as a vendor and requesting a bank change would qualify as authorization obtained under false pretenses.

You are not required to screen every single transaction individually. Batch monitoring, anomaly detection, and payment history tracking are acceptable.

Banks will review whether originators, including AP teams, have reasonable controls in place.

Why This Matters to AP

Most ACH fraud targeting AP starts with vendor impersonation or business email compromise (BEC):

A fraudster poses as a vendor and requests a bank account change. The vendor master file is updated. The legitimate invoice is paid to the fraudster.

By the time the real vendor calls, the damage is done. The new rules also place monitoring responsibilities on receiving banks (RDFIs).

If you use a third-party payment provider, AP automation platform, or supplier portal, confirm how their controls align with these requirements. Responsibility may be shared, but it is not fully transferred.

Are Confirmation Calls Enough?

Confirmation calls are a strong control. But if the contact information comes from the request itself, the control fails. Independence is now the key standard.

What a Strong Process Looks Like

Independent Verification

Call a trusted number from your established vendor file. Never use contact details provided in the suspicious request.

Separation of Duties

The person who updates vendor banking details should not release the payment.

Risk Assessment & Documentation

Document how fraudsters could redirect payments in your environment. You cannot simply conclude there is “no risk.”

Additional Tools

Consider account validation services (micro-deposits or third-party tools), multi-factor authentication for vendor master changes, staff training on BEC and vendor impersonation, and dual controls.

R17 Returns

If your bank receives an R17 return (“suspicious transaction”), investigate promptly. Do not automatically reissue the payment by check, the fraudster may accept either method.

New Standardized Company Entry Descriptions (Effective March 20, 2026)

NACHA also introduced standardized descriptions to help receiving banks detect anomalies, such as payroll diversion fraud.

• PAYROLL | Must be used at the beginning of the 10-character Company Entry Description field for PPD credit entries that represent compensation payments (wages, salaries, or similar). This applies regardless of employment status, including contractors and 1099-NEC recipients when the payment is for services or compensation.
  Not required for reimbursements (such as travel), pensions, or routine supplier invoices.
• PURCHASE | Applies mainly to certain consumer e-commerce debit transactions and is generally not relevant to standard AP vendor credits paid via CCD.

Practical AP Impact: Standard business-to-business vendor invoice payments (CCD) typically require no change. However, if your AP team pays 1099 contractors or independent consultants as compensation, update your ACH file templates so the Company Entry Description begins with PAYROLL where applicable. Bundled payments mixing compensation and non-compensation items may require clarification with your bank.

To help translate these requirements into practical controls, use the checklist below as a quick readiness assessment.

12-Point ACH Fraud Readiness Checklist (AP Controls You Should Have in Place)

1. Confirmation calls required for all vendor banking changes
2. Calls made using trusted numbers from your vendor file (out-of-band)
3. Confirmation calls documented with who was spoken to, the date, and the outcome
4. Dual approval required for vendor master changes
5. Vendor master file access restricted
6. ACH returns, including R17, reviewed regularly
7. Unusual payment activity and patterns tracked
8. Written policy and risk assessment in place
9. Staff trained on vendor impersonation and BEC risks
10. Process ready to explain to your bank or auditor
11. ACH file formats updated for “PAYROLL” descriptor where required for compensation payments
12. Procedures documented for handling R17 suspicious returns

Download the ACH Fraud Readiness Checklist (Used by AP Teams)

Talk to Your Bank About This

Ask your bank:

• How they will evaluate your fraud monitoring process
• What documentation they expect to see
• How they handle R17 suspicious returns

Final Thought

Fraud prevention is not about distrust. It is about structure and layered controls.

If your company pays vendors, suppliers, or contractors by ACH, now is the time to review and strengthen your processes. Strong controls protect your organization, your vendors, and the entire ACH network.

The June 22, 2026 deadline is approaching quickly for most AP teams. Discuss implementation with your treasury or banking partner and consider obtaining the latest NACHA Operating Rules & Guidelines for additional details.

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Robert Ruhno Executive Director APPG

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IRS Paper 1099 filing deadline

IRS Paper 1099 Deadline Moves to March 2, 2026

Published: February 25, 2026

The IRS paper filing deadline for Form 1096 and certain paper Forms 1099 shifts to Monday, March 2, 2026 because February 28 falls on a Saturday. If you are still preparing paper filings this week, you now have one additional business day.

Important: Form 1099-NEC is not included in this weekend adjustment.

What This Means for AP

• Applies to paper filers only.
• Ensure Form 1096 totals match all paper 1099s included.
• Mail early enough to secure a March 2 postmark.
• Late filing penalties can reach $310 per form (depending on timing and circumstances).

APPG Insight: A one-day shift can still impact mailing workflows, year-end documentation, and close checklists. Confirm your filing method before submission.

Official IRS Sources

• Instructions for Forms 1099 and 1096: irs.gov/instructions/i1099gi
• General instructions for certain information returns (includes due date guidance): irs.gov/forms-pubs/general-instructions-for-certain-information-returns

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Robert Ruhno Executive Director APPG

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Future of AP - student interview

Controls & Risk | Automation Watch

What a Freshman Business Student Asked Me About AI in Accounts Payable

Recently, I had a Zoom call with a freshman business student from UNC Chapel Hill. He is studying business and data science and is working on a project about how AI is changing different industries.

One of the industries he wanted to understand better was accounting, especially Accounts Payable (AP). His questions were thoughtful and honest. They are also the same questions many professionals are quietly asking right now.

Quick note: I am keeping the student anonymous, but I am sharing the ideas because they reflect what many AP teams are seeing in the real world.

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Where Is AI Being Used in Accounts Payable?

• Detecting duplicate payments
• Finding unusual patterns that may signal fraud
• Reviewing large volumes of invoice data
• Automatically responding to vendor emails about payment status

Fraud detection is one of AI’s strongest areas. AI can scan thousands of transactions and spot patterns that humans might miss.

What Are the Biggest Pain Points?

Manufacturing invoices can contain hundreds of line items. Even small mismatches can create delays. Partial payments can also create reconciliation problems and confusion.

Large organizations struggle with complex approval chains. When employees move or leave, approval paths break.

How Much Does AI Improve Productivity?

Early AI implementations often showed gains around 30 to 33 percent.

More recent 2026 data suggests that well-integrated AI systems are seeing productivity improvements closer to 60 percent on average.

If a 10-person team becomes 60 percent more productive, the same workload might be handled by closer to six people instead of ten. That changes how departments are structured.

This does not mean AP disappears. It means routine tasks shrink while oversight, analysis, and internal controls become more important.

What About Job Security?

Entry-level invoice keying roles are the most vulnerable. However, fraud review, exception handling, vendor management, and compliance oversight still require human judgment.

Segregation of duties rules also require multiple people in the process, which supports continued human involvement.

What Happens Over the Next 3 to 5 Years?

Automation will continue expanding into end-to-end workflows. AI will help manage routing, exceptions, and routine communication.

At the same time, fraud tactics will evolve. Strong controls and smart review processes will remain critical.

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Join the Discussion

Are you seeing real productivity gains from AI in your AP department? Share your experience in the APPG community.

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Robert Ruhno Executive Director APPG

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