Dealing with corruption is now in the focus of domestic law and international law documents. Several international documents have been prepared to deal with corruption, in which corruption in the banking system has also been taken into consideration. Among them, the International Convention against Corruption, the International Convention on Organized Crime and the 1988 Basel Agreement can be mentioned. In Islamic approaches to banking corruption based on some Islamic rules such as; The prohibition of robbery and misappropriation of wealth has been countered. The present article has first examined and analyzed the situation of dealing with banking corruption from the perspective of international law by reviewing international documents, after that the Islamic approaches and teachings of dealing with corruption have been pointed out, so that in this way, the capacities of these two systems in dealing with bank corruption in a historical and analytical way. The conclusion of the research is that the major differences in these two legal systems will cause the non-criminalization of some criminal behaviors, the existence of numerous rule-making institutions in the field of fighting banking corruption, and the lack of a specific rule-making authority in Islamic jurisprudence in the field of fighting banking corruption. .

The International Convention Against Corruption as the first international document which tries to guarantee the prevention of corruption may be considered as a long step to founding protect the human rights and his fundamental freedoms. The rights and principles emphasized by the founding fathers of the convention may be considered as the ideal of all proponants of the human rights and all those who are aware of the desolate effects of corruption on human life. This study is conducted within the framework of qualitative approach. The required data gathered by Semi-structured interviews and informal conversations with Samples which were selected using purposive sampling method and consisted of 15 experts including university professors and experts familiar with the culture and cultural agencies as well as managers from the public sector. Then, the data analyzed using a content analysis method (qualitative data analysis). This study indicates that the ambiguity and lack of trasparency in laws and regulations in cultural sector agencies such as Iran's Hajj and Pilgrimage Organization, and Iran's Endowment and Charity Affair Organization, could pave the way to corruption in various organizations of the sector.

The necessities of fighting against corruption in the national and international arenas have created a specific criminal policy toward this subject. National and regional attempts to launch an all-round combat against corruption have led to the adoption of the United Nations Convention against Corruption. The new methods considered in this convention as well as the Iranian criminal policy on fighting against corruption have been examined in this article.

The ad-hoc committee for the elaboration of the UN Convention against Corruption after two years of negotiation (from January 2002 until October 2003) concluded its work and the draft convention was finally approved by the General Assembly on 31 October 2003 and opened for signature at the High Level Conference in Merida، Mexico، in December 2003. The UN Convention against Corruption (UNCAC) is the first legally binding international instrument to help countries fight corruption both in public and private sectors and entered into force on 14 December 2005. As stipulated in Article 1 of the UNCAC، the purpose of this convention is to prevent and combat corruption more efficiently and effectively، to promote and facilitate international cooperation and technical assistance and to promote integrity، accountability and proper management of public affairs and public property. The Convention is based on its four important pillars which are: 1) Prevention، 2) Criminalization، 3) International Cooperation، and 4) Asset Recovery; and the effective implementation of the Convention depends on the effective implementation of its pillars. The UN Convention against Corruption، as the first legally binding international instrument to combat this menace، provides appropriate measures for extradition، mutual legal assistance، and recovery and return of illicitly acquired assets to the countries of origin. The proper implementation of these measures will help the international community to achieve successful results in preventing and combating corruption.

Corruption is dishonest or illegal behavior, especially of people in authority that it leads to loss and gain directly or indirectly. Really,corruption implies a group of crimes that their main characteristic is abuse of power. Iranian criminal laws discusses only types of crimes, but it talks nothing about a group of crimes that they have common features such as economic crimes, terrorist crimes, corruption, and organizational crimes. Vice versa criminal policy of international documents or laws prepares a way to recognize a group of crimes according to their types that corruption is known as one of them. Although some types of corruption havent been predicted by Iranian criminal laws, there are two steps to combat corruption: the first step is joining the United Nations convention against corruption- that Iran joined it at Nov. 2008- to combat corruption. The second step is predicting criminal, bureaucratic, and civil sanctions for the implementation of the UN convention against corruption as well as removing defects of existing laws. Then the paper outlines the term and types of corruption to define it as used in international criminal laws and to define its legislativerequirement as well.

Administrative corruption means illegal use of administrative and governmental authorities for personal interests. This kind of corruption has various forms that misappropriation, bribery and misuse of governmental properties are known examples. Since the most important political capital of governments is peoples trust in governors and corruption types, specialy administrative corruption hurts it, fighting against corruption in administrative area is an undeniable necessity. Spreading this corruption in national and international level made world society plan compatible actions to fight against it. Among these actions is adopting international documents of fight against corruption, including Merida convention which is the most comprehensive document in this area. In order to study the position of Islamic criminal policy against administrative corruption, in comparison with conventional criminal policy, which is an international standards and also for discovering their common and distinct points, Islamic rules and international standards have been studied in their connection in descriptive- explanatory and comparative method and various ways to fight against the phenomenon have been provided, including preventive (social and situational prevention) responses and criminal or reactional responses.

Due to the phenomenon of globalization and its consequences, new opportunities have been created for the offenders and new forms of crime have been emerged which, in turn are considered as threats to peace, security, stability, sustainable development of human society and the rule of law. Also, increasing regional co-operations among states and companies and other institutions, are making crimes and their effects transnational, particularly in organized and economic crimes. For this reason, the international society and its various institutions, feeling insecure, have reacted in different ways. An international approach has been taken towards national crimes. National crimes, gradually and in an increasing manner, are becoming international crimes whose control requires international cooperation. In this line of argument, and considering the common approach taken by international community, the subject of combating corruption considered as international responsibility, came into the agenda of the United Nations in 1975 when the General Assembly adopted a resolution on the subject. Finally, the issue of adoption of an independent binding convention against corruption was raised in 2000 in the GA Resolution 55.61. As the first steps, an expert committee and a secretariat and office of crime prevention and control of narcotic drugs, were established at the UN Organization which in turn led to the adoption in 31 October 2003 by the UN of the Convention against Corruption (Merida). The Convention was signed by the Islamic Republic of Iran on 10 November, 2003 and in October 2005 a bill on the accession of the country to the Convention submitted to the Iranian Parliament, Majlis. Due to the objections raised by the Guardianship Council, its final ratification was done by the Expediency Council in accordance with Principle 112 of the Constitution on 23 September 2008. Now, taking into account the Iranian membership of the Convention, a comparative analysis of the obligations arising from the Convention with those of the Iranian criminal system, seems necessary. Although there is no fundamental conflict between the Iranian and the Convention provisions and since Iran is obliged to comply with the objectives of the Convention, some amendments to the national laws are required.

Basically, the main topic of the United Nations Convention against Corruption (UNCAC) is the fifth chapter, asset recovery. This chapter has been one of the most important emphases of developing countries, including the central role of our country in the negotiations related to the formation of the convention in Merida, Mexico. Therefore, corruption is one of the issues that have been given serious attention at different regional, national and international levels. By examining the documents and documents available in the judicial policies, it is possible to understand the policies and programs that try to prevent and deal with this big social problem from various dimensions. In this article, using the descriptive, analytical, and library-based method, the challenges of returning property due to corruption in Iran's legal system have been investigated. In this regard, the first priority of the international anti-corruption conventions and centers is that different countries around the world organize their laws by joining and applying the guidelines of these centers in the field of preventing and fighting corruption. In this way, efforts have been made at international levels to organize the fight against corruption in a more favorable way by taking concerted measures. Also, at the national level, the actions of the judicial and legal institutions of the system, such as strengthening cooperation to fight and follow up on corruption, presenting a report on the state of corruption at the national level, etc. have been effective in the field of fighting corruption. Finally, according to the nature and position of these policies, the hypothesis of the research, which is the ability to refer to the policies of the legal system, has been confirmed and it has been explained that the necessity of returning property, property and illegitimate assets is one of the basic principles in Iran's legal system. One of the evidences of the rationality of this rule is the acceptance of its provisions in many legal systems of the world.

In United Nations Convention Against Corruption and other international conventions and National law having a wealth without justification by public officials it has been introduced as one of the examples of corruption. Wealth without justification or disproportionate is said to be disproportionate to the legal and recognized income of the public officials. One of the main reasons of anticipation of such a regulations in international conventions and domestic Law is the complexity of the proving of crimes related to corruption and the help of the prosecution to exempt them from the proving of crimes so as to justify the legitimacy of the property on the public officials. The penal reaction to such wealth varies in different countries. Some emphasised the wealth and the attempt to confiscate assets that are unjustified and some have emphasised the types of sanctions such as fines, imprisonment and confiscation. According to relevant laws and regulations, it can now be said that iran's law lacks a penal response to the unjustified wealth of public officials and the article 49 of Constitutional law and Article 2 of the punishment of perpetrators of bribe and embezzlement and fraud cannot be used in this regard.

Corruption, in the commitment of systematic crimes, is the base of horrible activities of criminal organizations and is the inseparable element of the occurrence of economic crimes. Because of the importance of the negative influence of Corruption in the development of the social Justice and economic flourishing at societies, controlling that has always been a concern for the authorities and policymakers of each society and international authorities. Beside to the passing of the domestic laws in the countries regarding the control of various aspects of corruption, due to the dispersion of these regulations and lack of integral confrontation of governments with this phenomenon, diverse meetings are held in regional or international levels for the joint cooperation of governments and compilation of unified laws regulations which has had useful and effective consequences. One of the international measures related to the control of this phenomenon, is a Conference which was held by the United Nations on 2003 in Mexico Merida, this conference was lead to the drafting of the United Nations convention against corruption which is known as Merida Convention. Iran with its adherence to this convention has passed laws and regulations regarding the convention’s requirements. In the present article, while investigating the second chapter of the cited convention which is under the title of “preventive measures”, three legal subjects in our country which are: “Money laundry Act, Free access and circulation of the information Act and Health promotion of administration system and controlling the corruption Act” will be studied and these regulations are observed for the purpose of conforming with chapter two of the Merida Convention and we have reached this conclusion that the cited laws, are in conformity with the requirements of the cited convention in a remarkable rate.