Financial Theft

Adversaries may steal monetary resources from targets through extortion, social engineering, technical theft, or other methods aimed at their own financial gain at the expense of the availability of these resources for victims. Financial theft is the ultimate objective of several popular campaign types including extortion by ransomware,[1] business email compromise (BEC) and fraud,[2] "pig butchering,"[3] bank hacking,[4] and exploiting cryptocurrency networks.[5]

Adversaries may Compromise Accounts to conduct unauthorized transfers of funds.[6] In the case of business email compromise or email fraud, an adversary may utilize Impersonation of a trusted entity. Once the social engineering is successful, victims can be deceived into sending money to financial accounts controlled by an adversary.[2] This creates the potential for multiple victims (i.e., compromised accounts as well as the ultimate monetary loss) in incidents involving financial theft.[7]

Extortion by ransomware may occur, for example, when an adversary demands payment from a victim after Data Encrypted for Impact [8] and Exfiltration of data, followed by threatening to leak sensitive data to the public unless payment is made to the adversary.[9] Adversaries may use dedicated leak sites to distribute victim data.[10]

Due to the potentially immense business impact of financial theft, an adversary may abuse the possibility of financial theft and seeking monetary gain to divert attention from their true goals such as Data Destruction and business disruption.[11]

ID: T1657
Sub-techniques:  No sub-techniques
Tactic: Impact
Platforms: Linux, Office Suite, SaaS, Windows, macOS
Impact Type: Availability
Contributors: Blake Strom, Microsoft Threat Intelligence; Menachem Goldstein; Pawel Partyka, Microsoft Threat Intelligence
Version: 1.2
Created: 18 August 2023
Last Modified: 15 April 2025

Procedure Examples

ID Name Description
G1024 Akira

Akira engages in double-extortion ransomware, exfiltrating files then encrypting them, in order to prompt victims to pay a ransom.[12][13]

G1049 AppleJeus

AppleJeus has targeted the cryptocurrency industry with the goal of stealing digital assets.[14]

S1246 BeaverTail

BeaverTail has searched the victim device for browser extensions commonly associated with cryptocurrency wallets.[15][16][17][18][19]

G1021 Cinnamon Tempest

Cinnamon Tempest has maintained leak sites for exfiltrated data in attempt to extort victims into paying a ransom.[20]

G1052 Contagious Interview

Contagious Interview has stolen cryptocurrency wallet credentials and credit card information utilizing BeaverTail and InvisibleFerret malware.[15][21][22][17][23][18][19]

S1111 DarkGate

DarkGate can deploy payloads capable of capturing credentials related to cryptocurrency wallets.[24]

S1247 Embargo

Embargo has been leveraged in double-extortion ransomware, exfiltrating files then encrypting them, to prompt victims to pay a ransom.[25][26]

G1016 FIN13

FIN13 has observed the victim's software and infrastructure over several months to understand the technical process of legitimate financial transactions, prior to attempting to conduct fraudulent transactions.[27]

G1032 INC Ransom

INC Ransom has stolen and encrypted victim's data in order to extort payment for keeping it private or decrypting it.[28][29][30][31][32]

S1245 InvisibleFerret

InvisibleFerret has searched the victim device credentials and files commonly associated with cryptocurrency wallets.[15][17][23][18]

G0094 Kimsuky

Kimsuky has stolen and laundered cryptocurrency to self-fund operations including the acquisition of infrastructure.[33][34]

G1026 Malteiro

Malteiro targets organizations in a wide variety of sectors via the use of Mispadu banking trojan with the goal of financial theft.[35]

G1051 Medusa Group

Medusa Group has stolen and encrypted victims' data in order to extort victims into paying a ransom.[36][37][38][39][40][41]

G1040 Play

Play demands ransom payments from victims to unencrypt filesystems and to not publish sensitive data exfiltrated from victim networks.[42]

S1240 RedLine Stealer

RedLine Stealer has collected data from cryptocurrency wallets and harvested credit cards details from browsers.[43][44][45][46][47]

G1015 Scattered Spider

Scattered Spider has deployed ransomware on compromised hosts and threatened to leak stolen data for financial gain.[48][49][50]

C0058 SharePoint ToolShell Exploitation

During SharePoint ToolShell Exploitation, threat actors demanded ransom payments to unencrypt filesystems and to refrain from publishing sensitive data exfiltrated from victim networks.[51]

G0083 SilverTerrier

SilverTerrier targets organizations in high technology, higher education, and manufacturing for business email compromise (BEC) campaigns with the goal of financial theft.[52][53]

G1053 Storm-0501

Storm-0501 has engaged in double-extortion ransomware, exfiltrating data and directly contacting victims when the primary organization refuses to pay along with posting data on their data leak sites.[54][55][56]

G1050 Water Galura

Water Galura has extorted victims for ransomware decryption keys and to prevent publication of data exfiltrated to their Tor data leak site.[57][58]

Mitigations

ID Mitigation Description
M1018 User Account Management

Limit access/authority to execute sensitive transactions, and switch to systems and procedures designed to authenticate/approve payments and purchase requests outside of insecure communication lines such as email.

M1017 User Training

Train and encourage users to identify social engineering techniques used to enable financial theft. Also consider training users on procedures to prevent and respond to swatting and doxing, acts increasingly deployed by financially motivated groups to further coerce victims into satisfying ransom/extortion demands.[59][60]

Detection Strategy

ID Name Analytic ID Analytic Description
DET0495 Detection Strategy for Financial Theft AN1361

Monitor for anomalous access to financial applications, browser-based banking sessions, or enterprise ERP systems from Windows endpoints. Detect mass emailing of payment instructions, sudden rule changes in Outlook for financial staff, or use of clipboard data exfiltration tied to cryptocurrency wallet addresses.

AN1362

Monitor server and endpoint logs for unusual outbound network connections to cryptocurrency nodes, unauthorized scripts accessing financial systems, or automation targeting payment file formats. Detect curl/wget activity aimed at exfiltrating transaction data or credentials from financial apps.

AN1363

Monitor unified logs for access to payment applications, browser plug-ins, or Apple Pay services from non-standard processes. Detect anomalous use of Automator scripts or keychain extraction targeting financial account credentials.

AN1364

Monitor SaaS financial systems (e.g., QuickBooks, Workday, SAP S/4HANA cloud) for unauthorized access, rule changes, or mass export of financial data. Detect anomalous transfers initiated via SaaS APIs or new MFA-disabled logins targeting finance apps.

AN1365

Monitor email and document management systems for fraudulent invoices, impersonation of vendors, or BEC-style payment redirections. Detect abnormal editing of invoice templates, or emails containing known fraud language combined with attachment delivery.

References

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