Fraud is one of the important threats that organizations are faced with it. Studies show that in fraud, the most important factor is the human. On the other hand, social psychology posits that others’ presence and influence on the human behavior has a major effect and are among the factors which constitutes a human behavior. In these studies, do not regard actors as an independent people but they consider them as a people whom are stationary in social systems and networks. One of the new techniques for studying these relations is social network analysis. Social network analysis is a technique in which the relations among people were examined and it aims to recognize and measuring the social aspect among these aspects. The aim of this study is to explain the application of social network analysis in examining the fraud in accounting.