Hypothesis 4a: The greater the internal audit knowledge integration is, the more likely that firms will achieve higher the accounting information transparency.
Hypothesis 4b: The greater the internal audit knowledge integration is, the more likely that firms will achieve higher the business information advantage.
Hypothesis 4c: The greater the internal the more likely that firms will achieve higher the organizational risk reduction.
Hypothesis 4d: The greater the internal audit knowledge integration is, the more likely that firms will achieve higher the corporate practice efficiency.