This study explores the business ethics perception of internal audit staff and its effect to their organizational identification. Moreover, it provides the description of the internal audit staff perception of business ethics, and from the point of view of the value of cohesion illustrate business ethics perception of internal audit staff has impact with their work and the organization's values, or goals consistency (job-organization fit), thereby affecting its organizational identification. In this study the questionnaireis the primary method for conducting quantitative research. Samples come from full time internal audit staff of stock listed company in Taiwan. The results show the relationship of the internal audit staff perception of business ethics and its organizational identification is positively correlated. Furthermore, once the internal audit staff works in ethical corporate services, their perception of business ethics will also to produce a job-organization fit and thereafter produce the organization identification.