The present study aimed to investigate fraud risk factors affecting fraud occurrence in the branches of Resalat Bank in Isfahan, Iran, in 2017. The study is an applied research as far as the purpose is concerned, and a descriptive survey study as far as the procedures for data collection are concerned. The population of the study comprised experts in accounting computer information system, experts of the head office and experts of the financial section of inspection and internal auditing in the branches of Resalat Bank in Isfahan. Data was analyzed within two sections of measurement model and structural model using Smart PLS 2 software. In the measurement model, the technical properties of the questionnaire including reliability, convergent validity and divergent validity were investigated and the required revisions were made. In the structural model, the structural coefficients of the model were used to test the research hypotheses. The findings of the study indicated that fraud risk factors pertaining to financial stability, internal controls, and required standards had a positive significant effect on fraud occurrence in Resalat Banks. Therefore, to be able to detect fraud occurrence it is necessary to focus on financial stability, internal controls, and required standards, and take corrective steps toward improving them.