Background and Objectives: The heavy losses that occur annually due to occupational accidents and illnesses require the careful and effective monitoring of the HSE subject. In the meantime, the importance of deploying an integrated system called the Health and Safety Management System (HSE-MS) and its audit as a means of ensuring a lasting move in the right direction and compliance with the requirements is essential. However, the occurrence of fraud in the HSE audits, in addition to reducing its returns, can lead to significant financial and financial losses. The purpose of this study was to identify the causes and factors of fraud in these audits (to prevent fraud) and to identify the signs of fraud, along with the introduction of a new strategy for fraud detection. Methods and Materials: In this study, after conducting field research and interviewing the experts, a questionnaire containing 60 possible factors of occurrence of fraud in five general categories including: That included ethical issues such as (dependence on auditors, lack of relevant experience and education, lack of behavioral health responsibility for health, safety and the environment, indifference of senior managers etc). Organization management, industry status, organization requirements, HSE unit and audit team. Also, in order to help auditors to identify fraud in the audit, another questionnaire including 13 possible fraud cases was prepared and using the Cronbach's alpha method, the reliability of both questionnaires was confirmed. Then, 58 HSE specialists completed The questionnaires were developed in phase 17 and 18 of South Pars Gas Complex. . Results: The analysis of the first questionnaire shows that among the five factors of fraud, the factors related to the "audit team" and the factors related to "management" are the most influential cases in the occurrence of fraud audits. Also, using the results of the second questionnaire, a checklist for fraud detection was developed. Conclusion: In this study, by carrying out a case study, in one of the HSE audits in Phase 17-18 of the South Pars Gas Complex, while examining the factors of fraud in health, safety and environmental audits in these units, a checklist was established to identify the signs and causes of fraud. The results were matched with preliminary prediction. It is possible to use this checklist as a complementary tool to increase the efficiency of HSE audits.