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.

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.

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.

During the last year we had observed different types of misconduct in the submitted manuscripts into the editorial office. Those are included attempted theft of data, presence of ghost authors, gift authorship, dual submissions, salami publications, falsification and some other types of fraud. Our analysis in the editorial office led us to conclude that research fraud is an important issue and should be discussed clearly. The emphasis on competition and pressure to produce published materials, while internal intention to discover the scientific truth may foster a conflict between personal career goals and human intellectual motivation; finally may induce research misconduct. Having accurate and good knowledge in this field is mandatory for researchers especially the younger ones. In the first part of this article we will discuss a short but important part of the history of this problem and in the second part definition and editorial response will be reviewed.