Quality Management System (QMS) internal audit is one the requirements of ISO9001:2015. In 2016, it is estimated more than 1.6 million organization certified to ISO9001. Each organization that is certified to ISO9001 has to undergo internal audit process. However there are critiques that internal audit does not provide value added to the organization. The objectives of research are to determine issues in implementation of internal audit and determine the improvement opportunities in implementation of QMS internal audit. Survey questionnaires were distributed to 104 practitioners, managers, executives, and consultants during the seven session of internal audit trainings and workshops conducted in 2016 and 2017. The main issues determine from the surveys are: 1) Selection of internal auditors; 2) Rewards and recognition for the auditor; 3) Application of the audit findings. The findings of study also indicated that internal audit improvement should be based on issues determine above. It believed that the implementation of improvement opportunities in QMS audit can provided value added to organization performance improvement and exciting QMS internal audit.