The main objective of the present research is to present a comprehensive model and prevent fraud based on the cultural, economic and political characteristics of Iranian companies. This study is a type of qualitative research which is based on the theorizing theory and the study of library studies. The statistical population of the present study is experts on fraud and its preventive methods. The method of "theoretical sampling" was used for interviewing. After collecting library information and commenting on 20 experts, coding and analyzing data were completed in three steps, and finally, the pattern of fraud prevention and control in Iranian companies was formed. According to the results of this research, the factors of ethical culture of the organization, the effective control system and the existence of expressive and deterrent rules of causative conditions and influencing control methods in preventing fraud were identified. Also, public culture, economic conditions of the country and religious beliefs were among the ground conditions and factors of corporate governance and independent auditor as part of the interventionist conditions. Finally, methods of fraud prevention and control were classified into four groups of physical controls, accounting controls, fraud disclosure and increasing the role of HR departments and its consequences were identified and presented at three levels of society, organization, and individual level.