本研究探討企業內的內部稽核人員的企業倫理知覺對其組織認同的影響，並且從 價值凝聚的觀點說明內部稽核人員的企業倫理知覺會對其工作與組織的價值或目標 一致產生影響，進而影響其組織認同。採用問卷調查方式進行研究，樣本為台灣上 市企業內之全職內部稽核人員。研究結果顯示內稽人員的企業倫理知覺與其組織認 同之關係為正相關，以及內稽人員若在具有倫理的企業服務時，其企業倫理知覺亦 會使其產生工作與組織契合度並進而產生組織認同。

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.