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.

A B S T R A C T Transformations such as globalization, the contiguity of geographical spaces, as well as developments in the field of military technologies have transformed the issue of defense as the main factor for the survival of countries. Because the transformation from hard to soft war and then the smart war in recent decades has changed the approaches to defense. These transformations have led to the development of discussions about defense purposes. Meanwhile, Middle East countries have a prominent position and importance in terms of defense due to their special conditions. This article has tried to investigate the basic dimensions affecting the defense of foreign countries with descriptive and analytical methods, using library and field findings and Smart-PLS software. The results of the current research show that the effective components in the current research include 130 items that are placed in the form of 15 dimensions. The importance of these dimensions in defense of the Middle East countries is, respectively, geopolitical dimension with a 0.43 score, military dimension with a 0.41 score, economic dimension with a 0.41 score, political dimension with a 0.39 score, hydrology dimension with a 0.34 score, security dimension with a 0.32 score, social dimension with a 0.29 score, demographic dimension with a 0.28 score, cultural dimension with a 0.26 score, scientific-health dimension with a 0.25 score, geomorphological dimension with a 0.25 score, mathematical dimension with a 0.2 score, climatic dimension with a 0.2 score, biological dimension with a 0.2 score and soil dimension with a 0.18 score. Extended Abstract Introduction Security and defense are among the most vital issues for the preservation and survival of countries. In fact, defense and military affairs are necessary for countries' independence and political, cultural and economic development. Among them, geography and political geography are prominent fields that directly affect defense issues. Actions taken by a country in dimensions (political, military, economic, etc.) in order to maintain security and territorial integrity, guarantee independence and protection of its people against any enemy attack, will organize the geographical (spatial) environment, wise and appropriate distribution of critical places and sensitive centers and infrastructures are identified by taking into account the threats and the correct use of environmental capacities in political, economic, social, cultural, etc. dimensions, and as a result, it can lead to stability and stability in the country's geographical space. The design of defense planning model according to the economic, cultural, political and environmental features in the new era when countries are facing external and internal threats as a sub-branch of territorial planning has received the attention and importance of officials and governance systems in order to be able to reduce these threats with accurate and systematic planning in the geographical space, defense planning is not separate from the flow of national and regional planning. It is important to pay attention to it based on the type and amount of external and internal threats to governance. Due to the expansion of the security circle, the government is not only responsible for creating military security. However, it must also exercise part of its authority in the direction of territorial management. On the other hand, there has been a transformation in the form of threats and wars based on changes and the movement from hard to soft war and finally, smart war is the basis for reviewing and recognizing the components that can be used in defense of countries, including the Middle East countries, have a prominent position and importance. Despite the internal differences between countries, the Middle East has commonalities and connections that can directly affect the overall defense of this geographical space.   Methodology In terms of type and purpose, the current research is fundamentally applied. Also, it is descriptive and analytical in terms of nature. This research, in addition to the correct and realistic depiction of the defense situation of the Middle East countries, it is tried to provide a suitable model for the defense of the countries. The sources used in the current research are library and field sources (questionnaires). According to the subject of the current research, the statistical population of this research is a collection of people, experts and elites who have sufficient knowledge, experience and expertise regarding the research topic, which is the design of the defense model, according to the nature of the Delphi pattern model, at least the statistical population based on the sources should be between twenty and fifty people to reach statistical saturation. The number of selected samples included 51 people who were identified in the form of a non-random sampling pattern and introduced as a statistical sample in the framework of the Delphi model. Due to the qualitative nature of this research, it has been tried to use the Delphi model in the framework of the targeted non-random model. Therefore, based on these cases, the current research has selected the maximum statistical population of 51 elites, experts, and opinionated people in this field. In this research, to evaluate the research hypotheses in the form of the hardness equations model, the partial least squares method and the SMART-PLS software, which is a variance-based path modeling technique and provides the possibility of checking the theory and metrics simultaneously, have been exerted.   Results and discussion In this research, approaches such as political, military, cultural, etc., in the field of land use have been discussed. In the meantime, the defense of countries as an emerging approach is significant. According to the developments in geographical spaces, such as the evolution of military-defense technologies, the connection of geographical spaces to each other and most importantly, the movement from hard and soft war to smart war has witnessed a transformation and wide attention in a way that countries are suited to these developments are trying to prepare the geographical space of their country in terms of defense. Therefore, the defense planning of the Middle East countries as a geographical region has great importance from a geopolitical and strategic point of view, which indicates that the countries of this region face threats and complex defense-security issues in different ways.   Conclusion The results of the present research show that the defense planning in developing countries should be considered according to their characteristics, considering all 15 dimensions, which include 130 components. In the design of the defense planning of these countries, attention should be paid to the weight and importance of the shaping dimensions. In general, it can be said that the defense planning of the Middle East countries is proportional to the geographical features of these countries and on the other hand, considering the developments in the field of threats and moving from hard to smart war, 15 dimensions should be considered for the defense of these countries.   Funding There is no funding support.   Authors’ Contribution Authors contributed equally to the conceptualization and writing of the article. All of the authors approved thecontent of the manuscript and agreed on all aspects of the work declaration of competing interest none.   Conflict of Interest Authors declared no conflict of interest.   Acknowledgments  We are grateful to all the scientific consultants of this paper.

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.

Fraud is normal penman in business main object of this paper, is investigation data mining & financial fraud based on financial ratios.The results paper indicate that, data mining technique for financial fraud is suitable. Also, this technique as core of manager think for business management at fraud.

Fraud risk assessment is one of the most important processes that auditors do in their investigations. Hence, they should try to use appropriate models in assessing Fraud risk. In this regard, this study compares triangle, diamond and pentagon models of fraud in fraud risk assessment. Fraud triangle model introduces pressure/ motivation, opportunity and justification as dimensions of fraud. However, the fraud diamond model, in addition to the three dimensions mentioned above, considers the capability dimension to assess fraud risk. The fraud pentagon model, in addition to the four dimensions, also considers the arrogance dimension as one of the dimensions of fraud. In order to compare these models, an experimental case has been used. Analysis of variance, Tukey and Scheffe tests were used to test the research hypotheses. The statistical population of the research is the certified public accountants working in the audit organization and audit firms in year 2018 which were 1462 auditors in total. Cochran formula was used to calculate the size of sample. According to the statistical population, stratified sampling method was used. The statistical sample consisted of 252 auditors. The results show that the difference of fraud risk assessment among three models is significant. Since this study was conducted with respect to Iran's environment, it can be said that the use of the pentagon fraud model can result to a more appropriate assessment of fraud risk. Therefore, it is recommended that auditors conduct fraud risk assessment using the pentagon fraud model.

Purpose: The purpose of this study is to examine the evolution of financial fraud theories and presentation of the meta-model of fraud, which explains the financial and non-financial incentives for committing fraud in the form of different models. The problem of research includes the followings: What are the most important motives for committing fraud? Which fraud model can explain the motives for committing fraud in more detail? And what are the results of these models for accountants? Methodology: This research uses content analysis and meta-analysis techniques for published researches related to fraud in time period of 1950-2017. Findings: The findings of the study showed that important fraud model in the 1950s began with "fraud triangle ", which included three dimensions of pressure, opportunity and justification, and the financial problems, the weakness of internal control system, and the unfavorable situation of work were identified as a fraud motive. In the 1980s, personal characteristics and the work environment were identified, and then "person integrity" was introduced. In the 1990s, behavioral factors, especially reputation, subjective norms, and control over tendency, were identified as the motivating factor for managers. In the 2000s, the "individual capabilities" including intelligence, the position, and role of the individual were identified, and cultural and social dimensions were considered. Since 2010, there has been consideration to meta-models. Conclusion: The provided mete-model of this study includes financial and nonfinancial dimensions and is divided into four general categories of conditions, situational, normative, and human intelligence; each of them can be analyzed in three levels: individual, organizational, and international. Contribution: In this study, the components of fraud triangle and its four components (motivation / pressure, opportunity, orientation / justification and capability) are studied simultaneously and based on it, a comprehensive metamodel was presented.