Which term refers specifically to phishing attempts that target high-ranking executives?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

The term that specifically refers to phishing attempts targeting high-ranking executives is Business Email Compromise. This type of attack often involves impersonating a business executive to manipulate other employees or stakeholders into revealing sensitive information, transferring funds, or performing other actions that can lead to financial loss or data breaches.

Business Email Compromise exploits the authority and trust associated with executive roles, making it particularly effective. Attackers may use social engineering techniques to craft emails that appear legitimate and may even include specific details to enhance credibility.

While spear phishing is a related concept that involves targeting individuals or organizations with personalized phishing attacks, it does not exclusively target executives. Pharming involves redirecting users to fraudulent websites without their knowledge, and vishing refers to voice phishing over the phone, neither of which specifically focuses on high-ranking personnel.

Focusing on the nuances of these terms highlights why Business Email Compromise is the appropriate choice for describing phishing attempts aimed at executives.

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