Defining and Registering Criminal Offences and Measures - Oapen

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Fraud
might be assumed that this is not considered a criminal offence at all in some
countries. However, some forms of behavior that might be put under this category
might also be considered theft.
Regarding statistical recording of the special fraud offences, data availability on
police and conviction level is generally very good. An exception has to be made
for tax offences. In many countries they are not counted in police statistics, possibly
due to the fact that such offences tend to be investigated by specialized tax
officers, like the Icelandic and German correspondents explicitly stated.
A final part of the subsidiary questionnaire on fraud dealt with computer
fraud, i.e. a fraud offence where instead of a human being a computer system is
deceived. Most responding countries have a special offence of computer fraud
(table F.7), of which the structure is quite similar to the structure of fraud itself
(see tables F.7 and F.3).