Background and Aim: Money laundering is not just a transaction and exchange or sale and purchase, but it is broader than these concepts. The purpose of this study was to investigate the role of the banking audit system in the fight against money laundering in 1399.

Method: This research was conducted using a survey method and a questionnaire. The research community consists of employees and accountants aged 25 to 55 years. The sample size was determined using Cochran's formula, 200 people and were selected using multi-stage cluster sampling method.