Corporate governance in governmental organizations is one of modern monitoring methods to improve governmental auditing and sustainable development. This concept in the public sector is defined as a set of strategic practices and policies to improve internal controls, risk management, management effectiveness and etc. as well as to increase justice, transparency, accountability and respect for stakeholders’ rights. Iran’s economy is a governmental economy; therefore, corporate governance is essential in this sector. The purpose of this study was to identify the components of corporate governance in governmental organizations. This research was an applied study (descriptive-exploratory and qualitative-quantitative type) which was conducted during 2016 and 2017 in Iran. To do the study using Delphi and Delphi fuzzy method, 20 people were selected from the assembly of experts, Iranian parliament (Islamic Consultative Assembly) and supreme audit court. Findings showed that the four main components of corporate governance in government include monitoring components (including 15 sub-components), managerial components (including 6 sub-components), organization’s legal and technical components (including 8 sub-components) and ethical components (including 2 sub-components). It is suggested for Islamic parliament to approve corporate governance statute like other countries and supreme audit court as the monitoring arm of parliament to be responsible for its administration.
