Providing audit model for the supreme Audit Court in the process of granting facilities to knowledge-based companies

The purpose of this study is to present the audit model for the supreme Audit Court in the process of granting facilities to knowledge-based companies. This study is qualitative research using the Grounded Theory method and purposeful snowball sampling was used to saturate the concepts. Participants in this study were 15 people who had experience in auditing on facilities granted to knowledge-based companies. Data were collected through in-depth individual and semi-structured interviews during the months of April, May and June 2021 and recorded with the permission of the participants, then converted into text and after several readings, analyzed with the MAXQDA10 software. Findings include the audit of supreme Audit Court in knowledge-based companies as an axial category and causal conditions(Human resources and organization of the court, personality and professional characteristics of the auditor), contextual factors (position of the Court and the demands of the society from it, legislation and executive and supervisory institutions), Intervention conditions (international forums and standards, information technology, disclosure restrictions and politicization, culture and values of society), Strategies (Auditing of supreme Audit Court, Support Organization from Knowledge-Based Company, Review of Knowledge-Based Companies, Internal Control of Supporting Organization) And outcomes (results for Beneficiaries) which were placed in the form of a paradigm model.