The phenomenon of corruption is considered as an old social phenomenon. Recently, this phenomenon had spread across the borders of the countries, because of rapid changes and developments. Regardless of the type or form of corruption, the absence of integrity, transparency and accountability, the weakness of regulatory bodies, and the lack of commitment or compliance of administrative authorities to legal and behavioral controls are among the main causes of corruption, both administrative and financial.
Furthermore, the occurrence of corruption cases in any country undermines efforts to achieve development. The misuse of public power, misuse of public funds and / or the use of public authority or money for special purposes, without a doubt, disrupts development and ultimately wastes of state resources.