What attackers do. Attackers phone targets, or leave voice messages, pretending to be IT support, a bank or a senior colleague, to persuade them to reveal credentials, approve MFA, install remote access software or call a number back. This Phishing sub-technique, often called vishing, serves Initial Access.
How to defend. Set clear verification procedures for helpdesk password and MFA resets, such as callbacks to known numbers or manager approval. Train staff that IT will not ask for passwords or MFA codes, and give them an easy way to report suspicious calls. Restrict which remote access tools can be installed.
Signs to look for. Look for helpdesk resets followed by sign-ins from new devices, remote access tool installations soon after a phone call, and MFA method changes. A common gap is that phone calls leave no log, so the first evidence is the follow-on activity.