Which type of department is least likely to be targeted for intelligence-gathering purposes by fraudsters?

Shipping and receiving departments are least likely to be targeted for intelligence-gathering purposes by fraudsters because their primary functions are operational rather than strategic or financial. These departments are primarily involved in the logistics of moving goods in and out of a company, which typically involves less sensitive information and fewer decisions that could be exploited for fraudulent purposes.

In contrast, departments like marketing, research and development, and purchasing handle sensitive information regarding company strategies, product development, and supplier relationships, which can be more attractive to fraudsters looking to exploit vulnerabilities or obtain proprietary information. Frauds often target areas where there are greater financial assets or resource management, which is less relevant to the shipping and receiving department's processes. Consequently, while no department is completely immune to fraud risk, the operational nature of shipping and receiving makes it a less appealing target for fraudsters focused on intelligence gathering.