Scottish businesses lost significantly less to large-scale fraud last year, according to new research.
Analysis by advisers KPMG indicated losses of £4.7m in 2015, a fall from £8.6m in the previous year.
In contrast, public-sector fraud rose from £700,000 in 2014 to £2m in 2015. Of this total, £1.3m was an employee fraud against the NHS in Ayrshire.
KPMG urged employers to look at their internal processes to guard against fraud.
KPMG Scotland head of forensic practice Ken Milliken, said: "We report on the high-value cases which have come to court.
"We know from our work with organisations across all industries that there are many more instances of insider fraud and embezzlement.
"Organisations, particularly within the public sector, need to look at their own internal processes to make sure that opportunistic staff of all levels cannot exploit security gaps."
There were no recorded cases of fraud by customers against businesses in Scotland, down from five cases in 2014.
Mr Milliken added: "The threat may not be where you expect it to be."