The increased number of criminal acts occurs most often in the economy, and the paper also mentions the Criminal Code of the Republic of Serbia, on the basis of which it is possible to see which criminal acts are, and how they are regulated by certain regulations. The first discovered scams started only in the Middle Ages, and today there are a large number of manipulations, scams and criminal acts in the world, and they even appeared on virtual networks. The role of forensic accounting and control is carried out in order to prevent the commission of criminal acts where this topic is current today and insufficiently developed and studied in our area. The concept of criminal acts, fraud, embezzlement and manipulation dates back to Hammurabi's code, 1,800. years p.n. e. so forensic accounting is as young as science, but it has been around for many years. Today's world economy is increasingly facing a large number of financial frauds and stock market manipulations, which threaten the international, economic and financial environment of each country. In the event that financial fraud occurs, it is reduced to a minimum, and those that have already occurred should be investigated and those responsible should be punished accordingly. A forensic accountant is in charge of detecting fraud. The goal of each research is to create the most accurate picture of the phenomena being researched, as well as to draw conclusions from the collected data in order to finally get a scientific explanation and reporting on the research findings.

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