Monitoring and control over budgeting is inevitable in the management process of the country. An efficient control system, especially an intra-organization system can remarkably contribute to the implementation of social justice and economic development of the country. On the other hand, since budget is the vital channel and center of planning for every government and because all activities will not be carried out without financial resources, monitoring how the resources are spent and adjusting the costs with regulations are major factors in this control system. The Supreme Audit Court has taken an important measure in the development of the monitoring system and immediate audit of the state's financial information by launching an Electronic Monitoring System (EMC). This information system provides such conditions as creating unified procedures, using the capabilities of computer technology, increasing speed and accuracy, immediate access to comprehensive data, providing smart counseling, reducing the bulk of documents and appendixes, etc. in six domains of infrastructure, software databases, information security, formulation of working regulations, training and culture building, and provides the auditors with the ability to collect and analyze the required key data for strategic and operational decisions. This electronic monitoring system creates less ambiguity in the input data and can play an active role in continuous monitoring.