A new secretary at a company I consult for received an email saying she needed to buy gift cards for an employee. Our best guess is scammers look for people posting about their new administrative assistant jobs on LinkedIn, etc....
Many companies leak tons of information on their website; look up the CEO/President's name, find someone on Linked-in that is a new hire, guess their email based on whatever format the company uses (first.last@company, etc) and send a decent looking email or call.
It's pretty darn advanced, and can extend to texts, etc. If you don't know 'how your president talks' you can easily be bamboozled (we cover it in onboarding now, and have identified people they can always go to with questions).