Introduction: The study of human life has shown that Corruption and administrative Infractions at the beginning of the formation of institutions and organizations has been an Important issues of human societies. However, over time, due to the complexity and entering Different Variable it also has a special aspects. As a result Recognizing the Causer factors, Solutions and procedures to prevent and combat with this phenomenon is important.

Method: This study with aim  Investigate Infractions and corruption with emphasized the legal and cultural factors in Recreation and Cultural Organization of the Municipality of isfahan with descriptive survey method was conducted. The population study of all Employees Recreation and Cultural Organization of the Municipality of Isfahan The number 480 people formed That the number of farmers by using Morgan Table with Stratified random sampling proportional to size of 214 participants was selected to participate in the study. Measuring instruments questionnaire in two parts, Demographics And identify legal and cultural factors contributing to corruption and administrative irregularities
was Five-point Likert scale (strongly agree, agree, no opinion, disagree, totally disagree). The content validity confirmed by using expert opinion and a number of faculty advisors. Its reliability based on Cronbach's alpha Estimated / 87.Research data using by factor analysis and t-test for univariate and multivariate analysis of variance tests were analyzed.

findings: The findings showed that the culture of individualism with t=12/69 Culture of consumerism with t=11/58 cultural and institutional factors t=10/91 and culture of connection with t=12/51 All over the average level of risk involved in fraud and corruption. According to the Friedman test, the culture of consumerism, with a mean 70/3, institutional factors, average 22/3, individualistic culture with an average of 22/3 and the culture associated with an average of 10/3 to the highest rank among the influencing factors on fraud and corruption was accounted for. Between respondents based on demographic factors only gender difference was not significant

Discussion: On the formation of various underlying factors involved corruption in organizations that deal with cultural change and organizational components and indicators can be considered as an important preventive factor