Reporting fraud cases. Where appropriate, it recommends disciplinary and financial recovery. Or that measures be taken to close loopholes.
As investigations gather evidence to establish whether fraud-related crimes have been committed, many aspects are considered, including:
- standard of evidence required for a criminal court
- the integrity of evidence
- whether a search warrant or forensic assistance is necessary
- what information requires to be disclosed to The Crown Office and Procurator Fiscal Service.