Bank fraud is one of the most threatening problems that any human society is facing due to its destructive effects. This refers to the intentional use of false information to defraud another person or organization of money or assets. The banking industry has used law-based systems for decades to detect fraud and humanly investigate transactions. Law-based systems include algorithms that perform various types of detection operations that are manually written by fraud experts. These systems require manual adjustment of scenarios, which challenge the implicit recognition of trading correlations that point to fraud. Given the inherent weaknesses of the law-based fraud detection approach in banks and the limited data used on commonly supervised machine learning algorithms, there is an urgent need for new fraud detection techniques or systems that can counteract the rapid rise of fraud and money laundering. This research uses a review approach and with the aim of examining the methods of detecting bank fraud, examines the research literature and describes the relevant results.

The recent financial scandals, the reported frauds, and the increased severity of concerns over money laundering have made banks and financial institutions actively seek to accelerate the identification of the determinants of fraud. Therefore, the primary goal of this study was to identify the risk factors influencing the likelihood of bank frauds. The present study is an applied study with regard to its goal and a descriptive survey study with regard to its method. Research data is collected using the Delphi method and questionnaires completed by 41 experts (including the computer-based 1accounting information system experts, the administration’ s experts, and the internal audit and financial examination experts in the branches of Resalat Bank in Isfahan Province) from 2016 to 2017. The resulting data is analyzed using the t-test, Kolmogorov– Smirnov test, and Kruskal– Wallis test. The research findings show that the risk factors associated with "financial instability", "liquidity", "managers’ failure to abide by the internal controls and binding standards", and "internal security threats" influence the occurrence of fraud. Considering the research findings, financial institutions and banks in Iran could prevent fraud occurrence through having a more accurate plan, providing necessary contexts for improving the awareness of all the personnel on fraud risk factors and other antifraud methods including creating a proper moral atmosphere along creating motivation for the personnel. The findings in this study could help with gaining knowledge on the weak points of the banks’ internal control systems and identifying the main risk factors in fraud occurrence.

The rule of fraud has a vital role on documentary credit. This rule considers as an exception to the principle of independence. In most cases, fraud is made in documents by the beneficiary, that the exception of fraud being properly applied; since the documentary credit has been formed of combination of several legal acts, the fraud may also occur in the underlying transaction. Despite the fact that most legal systems have accepted the exception of the fraud, but judicial procedures differ in terms of the limits and cases of applying fraud exception. In general, there are two approaches to extending or refusing the exception of the fraud in the underlying transaction: the broad approach, according to which the fraudulent acts should be extended to the fraudulent behavior of the underlying transaction and the narrow approach, supports the principle of independence and restricts the fraud to forgery or fraudulent documents. The examination of Civil cases of the Big Bank Fraud indicates that the majority of judges have followed the narrow approach.

Numerous disputes have arisen from frauds and Errors in the process of documentary credit transactions. This issue has caused an obstacle in financing international trade law and Cash flow in banks. It also imposes a huge cost on the banks. International Chamber of Commerce has created a new payment Method, called Bank Payment Obligation (BPO), in order to address this problem. By introducing an electronic system through Bank Payment Obligation, International Chamber of Commerce has endeavoured to deal with ambiguous and uncovered areas of documentary credit. To assess whether this new method (BPO) would be able to offer a solution to the problem of fraud and Errors in documentary credit transactions, this article examines documentary credit by discussing relevant case law and by identifying the extent to which Bank Payment Obligation would respond to existing problems. It concludes that although Bank Payment Obligation has a number of similarities with Documentary Credit, its structure and nature in optimal conditions would be able, to a large extent to prevent fraud and Errors in international payment and reduce disputes in this field accordingly.

The crime of computer fraud is one of the most important computer crimes. This crime like the crime of classic fraud is one of the crimes against property. Any kind of fraud committed by computer is not called computer fraud, because the criminals use the computer as a tool for committing both classic fraud and computer fraud. The computer fraud and classic fraud are different in actus reus. Such a difference has caused that the acts ruling on classic fraud are not applicable for computer fraud.Considering the international aspect of computer crimes, some international regional and global organizations have presented definitions for the crime of computer fraud and have recommended to their members to consider them for criminalization. In Iran, computer fraud in the field of electronic interchanges has criminalized, but not in the other fields. Lack of paying attention to technical issues related to computer fraud by Iranian legislators has caused some technical problems in article 67 of electronic commercial code. The articles of draft of computer crimes act have some technical problems too and the provider of this draft could not criminalize computer fraud correctly either.Considering the international aspect of computer fraud, the Iranian legislator should use the international experiences in criminalizing crime.

Purpose: The purpose of this study is to develop a model for detecting bank loan fraud using data mining techniques at Bank Mellat. Methodology: The methodology of this study is based on the Saunders Onion Model and the post-positivist approach. This research adopts a deductive method and evaluates machine learning algorithms for fraud detection by analyzing 5, 000 real banking transactions from Bank Mellat during the period from 1400 to 1402 (Islamic calendar). The CRISP-DM framework is employed as a guideline for the data mining process, which includes data collection, preprocessing, feature selection, modeling, and algorithm evaluation. The research method combines quantitative and qualitative approaches, utilizing algorithms such as Decision Tree, KNearest Neighbors (KNN), Logistic Regression, Isolation Forest, Support Vector Machine (SVM), and ensemble methods like Bagging and Boosting. The performance of the models is evaluated based on Accuracy, Recall, and F1-score metrics. Findings: The results indicate that the Boosting ensemble algorithm achieves the best performance, demonstrating 94. 7% accuracy, which surpasses the performance of other algorithms. The Bagging algorithm ranks second with an accuracy of 94. 2%. These findings suggest that ensemble algorithms outperform other models in fraud detection. Originality/Value: Originality in research mean what you are doing is from your own perspective although you may draw arguments from other research work to back up your arguments.

Salvia bracteata is a permanent herb belongs to Lamiaceae family which wildely grows in some regions of Lorestan province. The aerial part of this plant was collected in postflowering stage from montains of North of Alashtar in Lorestan province. The air-dried samples were subjected to hydrodistillation using by Cleavenger apparatus for 2.5h ( in yield of 0.8%).The essential oil was analyzed by GC and GC/MS. Forty-six constituents representing 91.7% of the oil were identified. The major components of the oil were a- pinene (31.9%), myrcene(8.6%), limonene(8.1%), b-pinene(6.8%).

The design of the audit program so that it can be used to adequately respond the fraud risk is one of the most important activities that auditors do in their investigations. Paying attention to the most important dimensions and risk factors of fraud can help auditors in this process. In this regard, in this research, the importance of the dimensions and risk factors of fraud in the adjustment of the audit program has been investigated. For this purpose, the fraud Pentagon model has been used. This model includes five dimensions of pressure/motivation, opportunity, rationalization, capability and arrogance. In order to conduct this research, four fraud risk factors were selected by expert opinion for each of the five fraud dimensions. A questionnaire was used to collect data. The statistical population of the study is Iranian association of certified public accountants in year 2018. After distributing and collecting questionnaires, the Fuzzy Analytical Hierarchy Process (FAHP) method was used to rank the dimensions and risk factors of fraud. The results show that opportunity dimension and fraud risk factors including significant portions of managers’ compensation being contingent upon operating results, financial position, or cash flow, ineffective information, accounting and internal controls systems, restrictions on the auditors’ investigation, level of experience and overconfidence have the highest degree of importance in modifying the audit program.

The aerial parts of Salvia bracteata were collected in two stages of plant growth (before flowering and full flowering) from Chenareh-marivan (Kurdistan province) in west of Iran .The essential oils were obtained by hydro-distillation method. The oils were analyzed by GC and GC/MS. The yields of essential oils were 0.22% before flowering stage and 0.28% full flowering stage. Before flowering stage 17 compounds and full flowering stage 19 compounds were characterized. In both of stages, b-caryophyllen and c-muurolene devoted the highest rates of the compounds. b-caryophyllen had a decreasing trend from before flowing to flowering so that it changes from 49.6% to 41.6% vs. c-muurolene so the rate of latter compound changed from 18.3% to 22.8%. In samples from Chenareh, Marivan, 17 constituents were common at two stages. (E)-b-ocimene was only before flowering stage and bornyl-acetate, d-elemene, b- bourbonene were found only at full flowering stage.