LIST OF FRAUD OFFENCES Sample Clauses

LIST OF FRAUD OFFENCES. 1.1 Depending on the nature of business and the products or services provided, NHS employees may have the opportunity to commit fraud. There are numerous types of fraud that can be perpetrated by staff and some examples are given below. This list is not exhaustive. - Dishonest action by staff to obtain a benefit e.g. sick pay fraud, false expenses, false overtime, embezzlement of cash or goods and procurement fraud. - Account fraud e.g. fraudulent account transfer to employee account, fraudulent account transfer to third party account and fraudulent account withdrawal. - Employment application fraud e.g. false qualifications, false references or use of false identity. - Unlawfully obtaining or disclosure of personal data e.g. fraudulent use of customer/payroll data, modification of customer payment instructions and contravention of IT security policy with intent to facilitate the commission of a criminal offence. - Unlawfully obtaining or disclosure of commercial data e.g. contravention of IT security policy with intent to facilitate the commission of a criminal offence. 1.2 The remit of CFS relates to fraud including theft, dishonesty, deception and/or manipulation of documents/records where there is a loss to NHS Scotland property or funds. The following is a list of offences which, following the consultation process between Health Board FLO and CFS, CFS may investigate: - Fraud (A false pretence – a false pretence by word of mouth, writing or conduct, and An inducement - induce someone to pay over monies/hand over goods, and A practical result - that the cheat designed had been successful to the extent of gaining benefit of advantage, or of prejudicing, or tending to prejudice, the interests of another person) - Embezzlement (is the felonious appropriation of property (i.e. a thing or things belonging to someone) that has been entrusted to the accused with certain powers of management or control) - Forgery and uttering (is the making and publishing of a writing feloniously intended to represent and pass for the genuine writing of another person. Uttering means the tendering or presenting of a document)