Corporate governance statute had approved in governmental organizations as one law for improve governmental auditing and sustainable development in many countries. The economics of Iran is a governmental economic; therefore corporate governance is essential in this sector in order to optimal management of resources. The purpose of this research is the explanation of legal and theoretical bases of corporate governance in supreme audit court. This research did by librarian and documentation. Corporate governance statute must been corresponding with native situation of country. We suggest that Islamic parliament qua other countries approved corporate governance statute and supreme audit court as monitoring arm of parliament had been responsibility of monitoring on fulfillment of this statute.
jamoor A. Explanation of Legal and Theoretical Bases of Corporate Governance in Supreme Audit Court. Journal title 2019; 3 (7) URL: http://malieh.dmk.ir/article-1-84-en.html