In recent years, national and international damages, both material and moral, caused by harmful acts have increased greatly. Also, the administrative corruption of employees and power holders at the internal level of countries and at the global level has also become a fundamental challenge in human societies, which is a very destructive phenomenon that weakens administrative and government institutions and has a negative effect on productivity, which can cause material or spiritual damage. It implies that the material aspect of it, which is of great importance, is on two types of loss of property or being deprived of benefit (non-benefit), such as corruption that results from any act or omission that leads to the abuse of power given to a person. It comes out that one can even consider the definition of losses for possible and possible benefits. That is why there is a strong desire to strengthen anti-corruption laws in the world today. The issue of omission is one of the most important topics in the administration of the country, which requires in-depth attention and investigation in this area, therefore, the serious entry of the State Court of Accounts into the category of omission and the formulation of guidelines in order to systematize and institutionalize it, can be an effective action in the direction of be considered to be responsible for guarding the treasury. It should be noted that monitoring the performance of managers of executive bodies in terms of refusal and failure to perform legal duties in line with their duties and powers and, accordingly, auditing cases resulting from omissions, requires the creation of necessary and appropriate platforms in the country as well as the performance of duties and duties. It is also legal for all executive bodies. In this article, an attempt is made to emphasize the importance of the role of the Court of Accounts in auditing and dealing with the cases caused by omission, in addition to explaining the concept of abandonment and stating related instructions.