A recent trend targeting small businesses involves mid-level managers receiving fraudulent emails that seem to be from the boss or company owner asking them to do them a favor via email.
The email states that the boss/owner is in a meeting and cannot speak by phone. The employee is asked to go to a store and purchase a certain amount of gift cards (for example, four $100 gift cards from Best Buy, or VISA money cards). The email advises the employee when they return after purchasing the cards to provide the fraudster emailer the card numbers and the serial numbers on the back. Once the fraudster receives those numbers they can purchase anything they want, and the employee is out the amount of money for the purchase of the cards.
These are becoming successful frauds because the fraudster believes that the employee will be beholden to their boss/owner, thus thinking they are helping them out. Similar email and phone scams have been plaguing the elderly and gullible for years.