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outcomes, the result shows it supported driven firm innovation and marketing firm performance (O’Reilly and Tushman, 2007). Based on the dynamic capability view of firms, which was used to explain the model in Figure 1, internal audit planning strategy as the core competency of the organization helps a firm to develop or renew its resource or capability enhance valuable competitive advantage and firm growth. The internal auditing is a dynamic profession that should develop mechanisms of internal audit function role to collective and adding firm value (Verschoor, 2008). Especially for survival in the face of environment change, the firm must gain goal achievement and enhance to performance from the best audit planning process as well as the change in regulations. Consequently, internal audit planning is the tool of operation to help firm achieve their objectives and goals, and hence enhancing organizational outcomes.
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