The value of fraud cases in Scotland almost tripled in a year, new figures from KPMG have shown.
The advisory group's bi-annual Fraud Barometer said fraud cases of more than £100,000 coming to court north of the border rose significantly in 2022.
It showed there were 24 cases totalling £17.4m, compared to 2021 when 16 cases worth a total £5.9m were heard in court.