There have been fewer high-value fraud cases in Scotland so far this year compared to 2018, according to new figures.
Data from KPMG's Fraud Barometer, which analyses cases of more than £100,000, suggests £1.2 million worth appeared in Scottish courts in the first half of 2019.
This was a decline from nine cases over the same period in 2018, which accounted for £1.8 million, to just four so far this year, with charges including embezzlement, benefit fraud, VAT fraud and procurement fraud.
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Graham Cochran, forensic director at KPMG in Scotland, said: "The latest data shows that people in positions of trust are continuing to abuse their authority.
"You need to recognise that fraud isn't just an online or external threat and you should be on your guard."
Among the most high-profile cases so far this year was that of Edward Cairney and Avril Jones who were found guilty of fraudulently claiming £182,000 in benefits.
In another case, Ian Brash pleaded guilty to stealing more than £350,000 from the Dr Robert Malcolm Trust while he was a trustee of the charity, which provided financial support to medical students.
KPMG said prosecutors are now seeking more than £1.5 million from the 66 year-old through the Proceeds of Crime Act.
Across the UK, fraud cases worth more than £319 million were taken to courts in the first half of the year, down from £345 million on the same period for 2018.
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