Abstract This research intends to explore the advantages and disadvantages of internal control, conduct the whole concepts of total ethical management, and standardize all business ethics, social responsibility and profit level as performance benchmarking. Instead of single criterion on profit level, the multi-assessment expects to achieve business sustaining operation and win-win situation for both business and society. It can also re-build the way of investment decision for investors and improve the attitude of business on social responsibility and the consumers¡¦ recognition on business image. The study collected related data for corporate governance, internal control and ethic management to find out how to promote and implement the integration of corporate governance, internal control and ethic management on routine operation, so as to conduct a business culture. In this study, questionnaire survey and statistical analysis are used to understand the business viewpoints on the above 3 subjects in present and raise the importance and development of business ethics. Keyword: corporate governance, internal control, ethic management