Corruption has often existed in the individual and social spheres of human life, along with other aspects of its life. Perhaps the lowest level of meaning that keeps corruption in our minds as a common signifier despite all the changes is the perception of corruption as a type of action that is a betrayal of taboos, laws, customs, and collective values of humans in favor of the interests of a particular person or group that they achieve outside of common customs. However, with the continuous developments in history and the increasing complexity of human societies, the forms of corruption in the institutions of each period have also changed. Corruption moves in the opposite direction of accountability and the rule of law and fundamentally reduces people's trust in the ability of the government and threatens morality in society and governance. The more structured and systematic corruption is, the more difficult it will be to detect and combat it. Accordingly, there is a possibility that the commercial activities of state-owned companies may be tainted with corruption, which in itself will lead to deviation from the path of commercial development, while also creating problems for the companies themselves and for the country's governance structure. Therefore, effective tools must be used to combat this situation, so that the situation of state-owned companies in this area is minimized as much as possible.