Proposals to enhance the effectiveness of internal audit in enterprises.

Abstract

       In addition to the independent audit and the State Audit Internal audit is an effective tool to control  Internal Audit is an effective tool to control and has an undeniable role in the operation of enterprises in particular and the economy in general. But the real situation in Vietnam  has shown that the Internal Audit has not shown its significance in the lives of many businesses. The article outlines four factors which cause the inefficiency of Internal Audit. On the basis of these problems some ideas will be  proposed to improve the efficiency and effectiveness of the Internal Audit.