In accordance with Principles 54 and 55 of the Constitution, supreme Audit Court, conducts audits, examinations, and care for non-violation of the cost of approved credits and the cost of any funds in their own place, which, if verified, will play a significant role in dealing with Corruption has resulted in a reduction in financial crimes and crimes committed in operating systems. However, many of the deficiencies in the regulatory, administrative, and. . . system, including the problems caused by the law, such as; multiplicity, conflict, defect, ambiguity, brief, etc., and other related issues, including inappropriate interpretation and ignorance of law And. . . it results in a weakness in the supervision of the Court of Auditors. Due to the wide range of corruption in Iran and its institutionalization, we need to review the Court's supervisory role and amend some legal procedures. This research, by documentary and librarian methodology, examined the role of the Court of Justice in combating corruption and the resulting crimes and concluded that the Court of Arbitration, despite the anticipation, had a very weak contribution to coping with corruption due to the challenge Has legal rights. Finally, we will try to strengthen this role by providing solutions.