rooted set of values and beliefs th

rooted set of values and beliefs that guide the firms’ attempts to achieve excellent internal audit process and superior performance. This research treats planning theory as

a guide to distinguish five dimensions of internal audit planning strategy which includes internal audit goal clarity, regulation compliance awareness, investigative method

selection, internal audit knowledge, and best internal audit implementation. The value of its process can help firms achieve their goal accomplishment that appears on

information benefit and organization benefit. Consequently, the greater the internal audit planning strategy is, the more likely that firm will achieve higher firm competitive
advantage and finally gaining firm growth.