In the research about internal control of small and medium enterprises. A case study of the textile and fashion businesses from the study. A case study of a sample of 40 women's clothing shops and 30 restaurants as a gentleman's clothing samples by means of a quota studies. In the study is intended to study the internal audit management that affect the operational efficiency of the business. To study the structure and separation of internal audit functions that affect the operational efficiency of the business. And to study the internal audit that affect the operational efficiency of the studies were conducted by the evaluation gathered from a questionnaire of venture stores, clothing and textiles, pratunam market district. Analysis of the data obtained from the study can be summarized as follows:
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