The work begins with an introduction to the topic and then attempts to define the phenomenon of economic crime. It presents the most common economic offenses and the damages they cause, followed by an overview of the most popular causal models, detailing who the perpetrators are, why they act in this way, and where they typically come from. The end of the second chapter discusses the facilitating circumstances or risk areas for economic criminal activities. Subsequently, the work extensively addresses instruments for the prevention of economic crime: first, whistleblowing and the details that German companies should consider during implementation. Then, it introduces the internal monitoring system with internal auditing, the Internal Control concept according to COSO, and the Audit Committee, analyzing their contributions to combating fraud.