According to the theoretical foundations, internal audit planning strategy and firm growth are an independent variables and a dependent variable of the research respectively. Information benefit (accounting information transparency, business information advantage), organizational benefit (organizational risk reduction, corporate practice efficiency), strategic decision making and valuable competitive advantage are the consequence effects of the research. Executive policy for business sustainability, business morality,accounting transparency mindset, and volatile business environments are also antecedents of internal audit planning strategy. Lastly, governance climate, intra-organizational communication and competitive learning capability are the moderating effects of this research.