Today, the committed and expert human capital and their employment in government positions is the most important factor that can be relied on to take a step towards the country's growth and development. On the other hand, the entry of non-committed and ineffective people into these positions disrupts the development process of the society and confronts the country with irreparable damages such as corruption in administrative institutions. The custodians of merit selection in Iran's law are the central selection boards, which should, by acting according to the law and relying on the principle of qualification, correctly and wisely, check the merit of the employees of their organization and their status. determine their eligibility or ineligibility to hold government positions. The selection in the supreme audit court is special importance in terms of the supervisory position it holds; Because it is not only the guarantor of the administrative health and rule of law of its employees, but also by strengthening the human capital of the supreme audit court in terms of commitment, expertise, independence and invulnerability, trust and confidentiality, etc., it causes continuous monitoring and They will be more careful than other institutions and with respect to their financial activities, it will prevent financial corruption and protect the treasury. Therefore, the current research, while focusing on the position of selection in the Court of Accounts, using the descriptive-applied method and collecting information through library-documents, explained the concept, different types and legal requirements of selection, and at the end, the results says that paying attention to this issue will be significantly effective in realizing the financial discipline of the institutions and dealing with financial corruption in organizations.