Controlling Commercial Fraud: The Role of the Serious Fraud Office

Abstract

The work of the Serious Fraud Office, its structure and its powers are described. Changes in court procedure have resulted in improvements in time and clarity of presentation of evidence in these most serious and complex cases of fraud. The SFO has developed a computer‐based document‐control system, providing accurate records and also creating a database for instant recall.

Citation

Mills, B. (1991), "Controlling Commercial Fraud: The Role of the Serious Fraud Office", Managerial Auditing Journal, Vol. 6 No. 3. https://doi.org/10.1108/EUM0000000001769