The study aimed to identify the dimensions of the supervisory role of the Libyan Audit Bureau in reducing the phenomenon of financial corruption in public institutions, to achieve the study's objectives, the descriptive and analytical methods were used, and a questionnaire was relied upon as a data collection tool, which was distributed to a sample of 80 individuals working in the Ministries of Finance and Economy in the capital, Tripoli. The number of received and valid questionnaires reached 45, For data analysis, the Statistical Package for the Social Sciences (SPSS) was used, and several results were reached, the most important of which are: there is a statistically significant effect of the role of the Audit Bureau on the phenomenon of financial corruption, and the Bureau's auditors monitor the activities of public institutions according to valid and sufficient laws and regulations. The study also presented a set of recommendations, the most important of which are: the necessity of supporting and enhancing the role of the Audit Bureau in combating financial corruption by granting it sufficient powers and financial and administrative independence, ensuring the effectiveness of its supervisory performance, and the necessity of strengthening cooperation and coordination between the Audit Bureau and other relevant supervisory bodies, contributing to the exchange of information and achieving the integration of efforts in combating financial corruption. Key words: financial control, financial corruption, accounting debts، public institutions.