What finance leaders, risk teams, and compliance professionals need to know about B2B payment fraud across the full payment lifecycle.
The ACFE's 2026 Report to the Nations found that a typical organization loses 5% of annual revenue to fraud, with a median of 12 months before detection. Most of that loss builds up through spend behavior, vendor relationships, approval workflows, reimbursements, and subscription management, in the operational layer, long after onboarding is complete.
Strong identity verification, UBO mapping, and sanctions screening eliminate the majority of high-risk actors before they reach payment infrastructure. The harder question is what comes next. Operational risk tends to build quietly after onboarding, and catching it generally requires some form of ongoing visibility into how an organization is spending.
This report looks at what it takes to close that gap, drawing on Sumsub's experience in identity verification, KYB, and transaction monitoring, and Clara's view of how finance teams across Latin America are managing corporate spend at scale.
What you'll learn:
- Where B2B payment fraud tends to live after onboarding, and why treasury teams catch most of it simply because they have the broadest view across payment flows
- How six recurring operational risk patterns develop, including threshold splitting, reimbursement blind spots, duplicate vendor payments, SaaS sprawl, unauthorized spend categories, and shadow AI spend
- Why policy without enforcement is just documentation, and what it takes to embed controls into payment infrastructure before money moves, rather than surfacing violations at reconciliation
- What lifecycle risk management looks like in practice, from onboarding with depth through to continuous re-screening and real-time transaction monitoring
- Why disconnected tools create disconnected risk, and how connecting identity, operations, and monitoring data into a shared layer changes what teams can see and when
- How the LATAM context shapes the risk picture, including why Latin America and the Caribbean recorded the highest median fraud loss per case of any developing region
This report is for:
Finance leaders, risk and fraud teams, compliance professionals, and operations leads who manage B2B payment flows and want stronger controls across the full payment lifecycle, particularly those operating in or expanding across Latin America.
