Internal audit is important for public enterprises to achieve their goals. Auditors need to be skilled in areas like risk analysis and financial analysis. A strong ethical environment is crucial for effective internal audit. Not addressing key risks in audit programs can make internal audit less effective. Support from top management and the board of directors is essential for internal auditors to do their job well. The effectiveness of internal audit is influenced by resources, scope, and interaction with higher management. Many public enterprises lack clear objectives and trained manpower for internal auditing. Competence, education, training, and experience of internal auditors affect the effectiveness of internal audit.