تقلب در بانکها و مؤسسات مالی

The banks and financial institutions are subject to the most offenses due to the high volume of financial transactions. So, they are not comparable with any other organization for this reason. In addition-expanding of banks and financial institutions activities area and the range of services provided by them have increased monitoring aspects on financial intermediaries and make it necessary for regulatory authorities to acquaint with dimensions and areas of fraud formation in these institutes; Especially in recent years with the expansion of technologies related to software and information technology, banking services to customers have provided higher quality and speed. Organizational complexity and transactions have caused increasing in opportunity to use the opportunistic and fraudulent activities. In this paper the above mentioned issues properly has been examined and the formation of internal fraud (in the staff and management level) and external fraud (financial services at the corporate level) has been dis cussed. Mechanisms introduced in this paper to estimate the risk of fraud and fraud detection in the institutions can clarify the necessity of finding strategies to prevent and detect fraud as well as a range of potential solutions in this field for regulatory authorities and internal auditors.