The real differences show up in how AP and AR behave operationally, who controls the timing, where the risks sit, and what good looks like when you zoom out beyond processing.
Not every fraud attempt arrives with drama. Often, fake invoices and forged documents look like perfectly ordinary supplier invoices, routine forms, or expense receipts that seem familiar enough to approve without much thought.
For many finance teams, the inbox still functions as an unofficial workflow engine. Invoices arrive there, supplier queries are handled there, and approvals are often chased there. This reliance on email creates a significant control weakness, making account takeover fraud an increasingly serious risk for AP teams.