In other words, integration of knowledge which enables the internal audit is related to the creation and usage to set and maintain task quality and competitiveness (Eriksson
et al., 2000; Zahra and George, 2002 and Karlsen et al., 2003). Moreover, for the advantage, it can help to fulfill a better understanding of audit process, save internal audit time, contraction the defect that leading to increasing the quality of around the audit work (Jetter and Kraaijenbrink, 2006). In summary, internal audit planning strategy with greater internal audit knowledge integrative tends to be obtaining the higher accounting information transparency, business information advantage, organizational risk reduction and corporate practice efficiency. Therefore, the hypotheses are posited as follows: