The purpose of this research is to identify and prioritize ethics enhancement strategies in corporate governance from internal auditing perspective. Seven elements for corporate governance are ...including: rules and regulations, board of directors, commercial ethics, communications, supervision, transparency, disclose and evaluate management risk. The statistical population are audit experts who have been selected by using judgment sampling method by 30 experts and interview has been done. Results of data analysis showed that participation pointed to 29 challenges and ethical problem pointed to 7 elements and 23 strategies were presented to enhance ethics in 7 elements. The results of fuzzy analysis indicated that, rules and regulations, supervision and board of directors have more importance in enhance ethics and solve ethical problems among 7 corporations. The results for ethics analysis in each elements indicated that legal patronage disclosers, necessity to submit education of corporate governance in board of directors, compile ethical charter for organization, culture and education on responding to communication and determine auditory committee in supervision have the more importance. The research can be regarded as a pattern to identify and prioritize strategies to enhance corporation ethics for managers, auditors and decision makers on organizations and private and public organizations.
