Nowadays, organizations collect vast quantities of accounting relevant
transactions, referred to as 'journal entries', in 'Enterprise Resource
Planning' (ERP) systems. The aggregation of those entries ultimately defines an
organization's financial statement. To detect potential misstatements and
fraud, international audit standards demand auditors to directly assess journal
entries using 'Computer Assisted AuditTechniques' (CAATs). At the same time,
discoveries in deep learning research revealed that machine learning models are
vulnerable to 'adversarial attacks'. It also became evident that such attack
techniques can be misused to generate 'Deepfakes' designed to directly attack
the perception of humans by creating convincingly altered media content. The
research of such developments and their potential impact on the finance and
accounting domain is still in its early stage. We believe that it is of vital
relevance to investigate how such techniques could be maliciously misused in
this sphere. In this work, we show an adversarial attack against CAATs using
deep neural networks. We first introduce a real-world 'thread model' designed
to camouflage accounting anomalies such as fraudulent journal entries. Second,
we show that adversarial autoencoder neural networks are capable of learning a
human interpretable model of journal entries that disentangles the entries
latent generative factors. Finally, we demonstrate how such a model can be
maliciously misused by a perpetrator to generate robust 'adversarial' journal
entries that mislead CAATs.