Business email compromise (BEC) scams where fraudsters trick human resource departments into changing employee’s direct deposit information to divert paychecks into an account they control. FBI issued a warning last year about this type of fraud, based on complaints that cybercriminals were targeting online payroll accounts. BEC scams are a very lucrative business, with some companies losing millions of dollars to it. The FBI last summer informed that between October 2013 and May 2018, worldwide estimated total losses due to such fraud are over $12 billion.
Source: https://www.bleepingcomputer.com/news/security/bec-scammers-go-after-employee-paychecks/