Corruption can occur in various dimensions. Corruption that creates little interest for a few people (trivial corruption or minor corruption), corruption that occurs in the government and large dimensions (major corruption or big corruption), and the corruption common in the structure of the daily life of people throughout the community, which is the sign of organized offenses (regular corruption or systematic corruption). A forensic accountant, as a preventive factor, could identify correctly the damaged points in the financial and economic process of the country and identify different types of fraud thanks to its knowledge and skills. Since considering the example of frauds occurred in the public sector in recent years, the need for training in forensic accounting is clearly evident. In order to avoid fraud and robbery and to restore public confidence in society, it is necessary to strengthen forensic accounting and the use of their services in public and private institutions and organizations, as well as improving infrastructure of the internal control and accounting system. Therefore, the present article attempts to study the dimensions of fraud, methods of fraud prevention, forensic accounting and its role in reducing financial fraud by studying previous research.
