New from the Fraud Advisory Panel, a fact sheet on Scotland – to inform fraud practitioners, lawyers and others of the legal differences between Scotland, and England and Wales. Visit – the panel’s website.
The steps to be taken by businesses to prevent and identify fraud on or within their organisations are the same throughout the UK, the panel points out. While the terminology and support structures may change, within both jurisdictions the relevant authorities seek to address the same problem. One important difference in criminal law between the two may lie in the fact that Scottish courts require ‘corroboration’ of evidence (ie two independent sources of evidence pointing to the crime having been committed). In most fraud cases this is unlikely to make a practical difference and in both jurisdictions businesses should seek to identify and retain as much information as they can.
