Police forces are failing to tackle fraud consistently and Scotland is in danger of falling behind developments in the rest of the UK, according to HM Chief Inspector of Constabulary for Scotland.

The chief inspector, Paddy Tomkins, found that as fraud is increasing, police are failing to prioritise it.

His report recommends the creation of a national unit to co-ordinate the prevention and disruption of fraud.

The suggestion that fraud investigation should be centralised under the Scottish Crime and Drug Enforcement Agency may cause some controversy with individual police forces that handle it currently.

The report says: "We learned that the police service in Scotland generally regarded fraud as a low priority and therefore allowed high levels of staff abstraction from fraud squads.

"With fraud increasingly being committed across internal borders, corporate and individual victims are understandably perplexed and frustrated by the differences in recording and investigative practices between Scotland the rest of the UK."

Fraud is estimated to cost every man, woman and child in Scotland £330 a year. Mr Tomkins said: "Figures show a 16% rise from 2006 to 2007, when £11.5m was lost to plastic payment card fraud alone in Scotland. A recent estimate put the overall loss to the UK at between £13bn and £20bn each year.

"The impact is felt not just by the individuals or businesses directly affected, but by the public generally and the public purse.

"Police recording of fraud needs to be improved and is inconsistent."

The study found that Scotland had a well-developed strategic approach to tackling drugs, but not fraud.

It states: "We are in danger of failing to keep pace with developments in the rest of the UK."

It urges the Scottish Government to consult bodies, including the Crown Office, the Procurator-Fiscal Service and the Association of Chief Police Officers in Scotland (Acpos), to ensure processes and legislation for dealing with fraud are "no less comprehensive or robust" than in the rest of UK.

The report calls for police forces to have a single point of contact for financial institutions to report fraud - an approach adopted by most of the rest of the UK.

It also suggests that the Fraud Act 2006, which applies in England and Wales, contains elements that would be of benefit in Scotland.

The Justice Secretary, Kenny MacAskill, said: "Scotland's reputation for financial services is a cornerstone of our economy and needs to be protected. We will be considering these recommendations carefully and speaking to key organisations such as Acpos, the Scottish Police Services Authority and others before acting on the advice."

A spokesman said Acpos would consider the report.

He said: "Capability for dealing with serious fraud already exists within the Scottish police service and any proposal to make significant changes to that would require detailed discussion."

Baroness Scotland, the Attorney-General said: "As we develop the Fraud Review's recommendations here in England and Wales, we are liaising with colleagues in the Scottish Executive and the inspectorate of police to ensure we are benefiting from each others' experiences."