CVE-2026-0495 is a vulnerability classified under CWE-15 (External Control of System or Configuration Setting) found in the SAP Fiori App Intercompany Balance Reconciliation module. This vulnerability allows an attacker who already has high-level privileges within the SAP environment to manipulate the app's functionality to send uploaded files to arbitrary email addresses. The flaw arises because the application does not sufficiently restrict or validate the destination email addresses for files sent through its interface, enabling misuse of this feature. Exploitation requires both high privileges and user interaction, as the attacker must initiate the sending process. The vulnerability affects a broad range of SAP Fiori versions (UIAPFI70 500 through 900 series) and S4CORE versions 102 through 108, indicating a wide attack surface across SAP enterprise deployments. The CVSS v3.1 score is 5.1 (medium severity), reflecting the moderate impact on confidentiality, integrity, and availability, and the complexity of exploitation due to required privileges and user interaction. Although no known exploits are currently reported, the vulnerability could be leveraged to conduct effective phishing campaigns by sending malicious or deceptive files to arbitrary recipients, potentially leading to social engineering attacks or further compromise. The vulnerability highlights the risk of insufficient validation of system configuration settings that can be externally controlled by privileged users, emphasizing the need for strict access controls and validation mechanisms in enterprise applications.

For European organizations, this vulnerability poses a moderate risk primarily in terms of enabling phishing campaigns that could lead to social engineering attacks or lateral movement within the network. Since the flaw requires high privileges, the initial compromise or insider threat is a prerequisite, which limits the scope but increases the risk if privileged accounts are compromised. The ability to send files to arbitrary emails can be exploited to target employees or partners with malicious content, potentially leading to data breaches or further infiltration. Given the widespread use of SAP systems in European enterprises, especially in finance, manufacturing, and logistics sectors, exploitation could disrupt business processes and damage organizational reputation. The low direct impact on confidentiality, integrity, and availability means the vulnerability is unlikely to cause immediate system outages or data loss but could serve as a stepping stone for more severe attacks. Compliance with GDPR and other data protection regulations could be impacted if phishing leads to personal data exposure. Organizations relying heavily on SAP Fiori apps for intercompany reconciliation and financial workflows are particularly at risk.

European organizations should implement strict access control policies to limit high-privilege account usage and monitor their activities closely. Applying SAP security patches as soon as they become available is critical, even though no patch links are currently provided, organizations should stay alert for updates from SAP. Implement multi-factor authentication (MFA) for all privileged accounts to reduce the risk of credential compromise. Conduct regular audits of email sending functionalities within SAP apps and restrict the ability to send files externally to only trusted users or roles. Employ email filtering and anti-phishing solutions to detect and block suspicious emails potentially sent via this vulnerability. Train employees to recognize phishing attempts, especially those that may appear to come from internal systems. Monitor logs for unusual email sending patterns from SAP applications. Consider network segmentation to isolate SAP systems and limit their ability to send emails externally without passing through security gateways. Finally, establish incident response procedures specifically addressing phishing and insider threat scenarios related to SAP environments.