The total figure was £8.6m, up from £6.8 million in 2013.
KPMG's fraud barometer covers major court cases involving sums of more than £100,000.
There were 13 such cases in 2014, with the majority being committed against financial institutions by bogus customers.
In 2013 more than one third of cases coming to Scottish courts involved employees defrauding their own organisations, but the latest figures show that three quarters of total losses suffered were to con artist customers, mostly through mortgage fraud.
Cases coming to court in Scotland in 2014 included:
Ken Milliken, KPMG head of forensic, Scotland, said: "Individuals who gave false information to acquire mortgages are now paying the price as banks and then police look to crack down on mortgage fraud.
"The numbers do not mean that mortgage fraud is on the increase but rather that investigation and enforcement activity is on the increase.
"There are still many embezzlers and other con artists within this year's figures, opportunistically preying on the vulnerable or taking advantage of weaknesses in company controls."
He added: "Because there will always be people willing to break the law for their own ends, the fight against fraud will never be won."
"Companies cannot afford to be complacent. As individuals, we also need to be wary of that opportunity which seems too good to be true.  It is that complacency and gullibility that fraudsters thrive on."

Arturo, nicknamed "the world's saddest animal", lives alone in a concrete enclosure in Mendoza, where temperatures can top 100F (38C).
The bear, 29, has been seen pacing in his pen and showing behaviour some have likened to depression.
Photos of him circulated online have led hundreds of thousands of people to urge his transfer to a zoo in Winnipeg.
The director of the Mendoza Zoo said earlier this year it would be unsafe to move the bear due to his age, but that hasn't stopped some high-profile support for a move.
"If you love animals the way I do, you're going to want to sign the petition to save the Argentinian polar bear, Arturo," former Republican Speaker of the House Newt Gingrich wrote on Facebook on Wednesday.
"His current living situation is very sad, and he deserves to be saved."
Animal rights groups have expressed concern for Arturo, whose enclosure partner, Pelusa, died two years ago.
An online petition calling on Argentinian President Cristina Fernandez de Kirchner to transfer Arturo to Assiniboine Park Zoo in Winnipeg has garnered a great deal of attention.
The Canadian zoo - which opened its International Polar Bear Conservation Centre earlier this month - has previously said it would accept Arturo, but the decision to transfer him rests with the Argentinian zoo.

Light installations have been placed at locations around the city including Piccadilly, Mayfair, King's Cross, Trafalgar Square and Westminster.
Lumiere London runs from 18:30 GMT to 22:30 on Saturday and Sunday.
The art installations include a life-size 3D elephant, human figures floating in the sky, giant fish, LED stickmen and stars.
The festival has been developed by creative producers Artichoke.
The amount of money lost in high value fraud cases in Scotland increased last year by more than a quarter, according to accountants KPMG.
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Nearly 200,000 people have signed a petition to get a despondent polar bear moved from Argentina to Canada.
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London has been illuminated by its first festival of light, featuring 30 artists.