To read the full version of this content please select one of the options below:

Controlling Commercial Fraud: The Role of the Serious Fraud Office

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 March 1991

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.

Keywords

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

Publisher

:

MCB UP Ltd

Copyright © 1991, MCB UP Limited