A leaked dossier suggests the process of awarding a £97m ferries contract may have been rigged.
Mr Swinney said the Auditor General and spending watchdog Audit Scotland would be given his full support as it decided if further audit work was required on the project in light of the revelations.
"If the government accepts this is wrong - and they appear to do that - but they don't know how this happened or who is responsible, then the government must now call in the police to investigate. "We will be looking at the substance of the allegations raised around procurement by the programme before deciding whether further audit work is required," it said.CMAL may have broken its own rules by allowing Ferguson to go ahead with its bid despite being unable to provide evidence of a builders refund guarantee, a mandatory financial safeguard.
The Port Glasgow shipyard fell into administration in August 2014, but was bought a week before the independence referendum by Jim McColl, a businessman who sat on First Minister Alex Salmond's council of economic advisers.
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