One of the considerations and mechanisms of corporate governance in the management, control and oversight of the affairs of public corporations is the Audit Committee. The Audit Committee is a sub-committee of the Board of Directors and is a component of the Board of Directors that operates in an advisory or expedient fashion. In today's business world, there is a need for a unit called internal auditing in order to achieve the organizational goals and to ensure the optimal management of all resources. Internal auditors need the support and interaction of the organization's executives, including the audit committee, to perform their duties properly. Internal Audit and the Audit Committee are the pillars of the corporate governance system that are important for the proper implementation of corporate governance practices. Establishing a relationship with the Internal Audit Unit and the Audit Committee also has a profound impact on corporate governance. Without proper engagement with the Internal Audit Unit, the Audit Committee cannot perform multiple roles and responsibilities.
For this purpose, 100 companies were selected from among the listed companies that had cost stickiness in the period 1391 to 1396 and had the necessary information to calculate the research variables.
The results of the present study showed that corporate risk management has a positive and significant effect on the credit rating of listed companies in Tehran Stock Exchange. The results also showed that the audit committee has a positive and significant effect on the credit rating of the companies listed in Tehran Stock