The present article aims to identify the factors affecting the financial supervision of the Court of Audit, while reviewing the documentary on the theoretical literature of the research and identifying the dimensions, examines the impact of each dimension on improving financial supervision.  Based on this, four variables were identified and selected as the constituent dimensions of monitoring based on theoretical literature. In order to conduct the present study, a descriptive survey method with a mixed approach was used and in order to collect data, a researcher-made questionnaire of 30 questions with a five-point Likert scale was used to collect data.While confirming the validity and reliability of the instrument in a sample of 545 people from a population of 650 people of the executive apparatus and the Court of Accounts of five provinces of Mazandaran, Golestan, Khorasan Razavi, North Khorasan and South Khorasan, which was distributed by purposive sampling method.The completed questionnaires were analyzed by testing structural equation modeling using PLS software and the research findings showed that the intensity of the effect of structural dimension on the improvement of supervision was more than other dimensions.