@tanguatlay,
I don't think they are interchangeable.
“Have been” is used with plural subjects and the pronouns I, we, and they.
Example:
Millions have been lost.
On Thursday, the police and the Monetary Authority of Singapore (MAS) said that about
6.7 million SGD dollars ($5.1 million US dollars) have been lost to government official impersonation scammers in September, with at least 100 reported cases.
“Has been” is used with singular subjects (he, she, it)
Example: If you want to know what happened to the money,
It has been lost to government official impersonation scammers in September, with at least 100 reported cases.