Detective Inspector Iain McPhail said: "It is disappointing to receive a report of these tactics being employed against another business in the Highlands.
"We are in the early stages of a thorough investigation and as we have done with other businesses will work with the relevant banks to recover as much money as possible.
"It shows that these fraudsters are still operating despite recent publicity about their activities and the public should remain on their guard against unsolicited calls.
"These criminals are very convincing and the consequences of their actions can be devastating.
"Always double check numbers you're given to call back on or call through the main customer care number for the organisation and ask to be put through.
"If you decide to ring back and verify the call it is advisable to do so on a different phone line like another landline or your mobile. If you are still unsure, consider visiting your local branch instead of speaking to someone over the phone."
The fraudsters often use spoof numbers, making the call appear as though it is coming from a genuine bank number. It is for this reason police advise that if you call your bank back, you should use a different phone to the one the initial call was received on.
Remember your bank will never ask you to transfer money to a new "safe account" in an unsolicited call.
Businesses caught out by vishing scam
9 August 2017
Police are urging businesses to be on their guard against vishing and spoofing fraud after a further incident saw a business lose money earlier this week.
Similar scams frauds on businesses in the north of Scotland in recent weeks resulted in around £2.5 million being defrauded.
This method involves companies receiving a call from individuals claiming to work
for their bank using genuine-
They operate by stating that their account has been compromised and persuade victims to transfer money to a "safe account" in a number of transactions.