Top management has overall responsibility for an organization and therefore progressive top managers are interested in learning about the activities of a very important control element of the company which is fraud auditing. The auditor has a strategic position within the company. It may be assumed that the auditor is the first person who is aware that a crime could have been committed. The external audit is conducted every year by audit specialists, professional audit companies. From a fraud auditing perspective, the primary objective of internal controls is to make it complicated for fraud to occur; in some cases, entirely obstruct fraud occurrence; and where fraud does occur, to enable to detect the fraud and to identify those responsible for it. The fraud auditor reviews an internal control system to determine its strengths, weaknesses and redundancies for the purpose of internal control. The objective of the paper is to evaluate the techniques used for the investigation of suspected fraud used by investigators and compare the results of economic crime in Slovakia, Czech Republic and compare them with the situation in Central and Eastern Europe or World.