This inspection followed on from HMICSFRS 2019 report Fraud: Time to Choose. Between April and June 2019, an inspection was made of ten police forces in England and Wales, all nine regional organised crime units, the NCA, Action Fraud and the National Fraud Intelligence Bureau. With regards to the strategic approach to fraud, HMICFRS finds the law enforcement response to cyber dependent crime is good but could be better. For example, the national strategy for tackling cyber-dependent crime is well established but the extent to which police forces have adopted it varies. Often, police forces don’t fully understand the threat from cyber-dependent crime and rarely see it as a priority. As a result, there is too much variation in local responses to a national threat.