Conceptual model of process mapping-based IT corporate governance Qualitative research to develop the basic theory of the CITG standard

IT governance provides an organizational capability for IT strategic alignment for the organization by explaining structures, processes, and stakeholders. Development of IT governance framework based on corporate governance theories in accordance with the organizational environment, the success rate of this framework in realizing the strategic approach of IT partnership with business will increase significantly. In this paper, by reviewing the literature of basic theories of corporate governance, the dominant theories in IT governance are determined and then using a qualitative method of combining theories, the conceptual model of the combined hybrid governance theory developed for corporate governance is presented. The result is a scientific basis for the development of the IT corporate governance standard, which in the form of 10 processes, the development of a framework based on the participation of all stakeholders (stakeholder theory), decision-making based on the benefit-risk approach (transaction cost theory) and sustainable supply of resources Ensures competitive advantage (resource-based theory) in the organization.