To study and develop strategic competitiveness of small and medium enterprises. Textile and fashion-business case With the purpose to study 1 to study the importance of) internal audit and internal control of SME of the establishment of the internal audit Department 2). to study the structure and independence of internal audit and internal audit to learn about check 3).Internal rotruat that can help promote the development of the potential of SME-oriented so that they know the importance of control and the structure of the internal audit, including the development of strategic potential of SME in the textile industry and fashion by the interview question. Study results are as follows:
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