Drawing on the planning strategy literature, a little field research examines internal audit planning strategy perspectives. Most of empirical studies were conducted on the relationships between planning strategy and financial performance, firm performance. Strategic planning processes and techniques need for entrepreneurs awareness because it can be beneficial for firm growth (Skrt and Antoncic, 2004). Many previous academicians usually use it for a different meaning depending on objectives and organization roles such as Jackson and Schuler (1990), who apply planning concept to link up to human resource functioning between line management and planners; they suggest that organization provides planning to ensure that the right person is in the right job at the right time. The planning strategy is a process of long range choosing way for achievement goals. Moreover, it should prevent mangers from uncritically into the future (Crittenden and Crittenden, 2000).
range choosing way for achievement goals. Moreover, it should prevent mangers from uncritically into the future (Crittenden and Crittenden, 2000).