Cheating can be defined as the deliberate violation of laws, prescribed or agreed upon rules in order to gain an unfair advantage over others which involves a violation of fairness (Green, 2004). Attitudes are evaluations of an object of attitude (person, object, behavior, idea) (Vrselja, 2022), and in the situation when we form attitudes towards a person who performs some morally questionable behavior, they are related to the moral values of the individual. Moral foundations theory postulates that people have six basic moral values: care/avoidance of harm, justice/reciprocity, authority/respect, purity/sanctity, group affiliation/loyalty (Haidt and Joseph, 2007), and freedom/oppression. The aim of the research was to examine the attitudes towards actors in situations of fraud (perpetrator, accomplice and reporter) and to connect them with the individual moral foundations of the participants. The research was conducted on a convenient sample of 262 students who filled out an online questionnaire. The questionnaire consisted of scales of attitudes towards the perpetrator, accomplice and informant in situations of fraud and a questionnaire of moral foundations. The results showed that the participants have the most negative attitude towards the perpetrator, a slightly less negative attitude towards the accomplice, while the attitude towards the reporter is neutral. The attitude towards the perpetrator and accomplice is low, significantly and negatively related to the moral foundations of justice/reciprocity, care/avoidance of harm and purity/holiness, and the attitude towards the reporter is low, significantly and positively related to the moral foundation of justice/reciprocity. This research has shown that, when evaluating actors in situations of fraud, the moral foundation of fairness/reciprocity is activated in the first place.