Executive Summary A finance manager at a global engineering firm joins what looks like an ordinary video call. The CFO's on it. So are a few familiar colleagues. Nothing feels off. By the end of the call, roughly $25 million has moved out the door, and every single person on that screen was fake. Not spoofed emails, not typos in a domain name, an actual AI-generated video call. That's the world boards are now operating in, and honestly, most governance frameworks haven't caug