In internal audit area, internal audit manager should encourage the usefulness of audit knowledge integration in the improved audit process by sending person from multiple functions. It helps to fulfill the competency of audit procedures for specific situation outlined in the audit scenario, such as sharing audit information, exchange audit substantive test ideas and brainstorm audit guidance. In other words, it seems to be a systematic method of collective audit knowledge expertise and managerial skills of people in organization; in general, it represents the essential to the development of an audit knowledge management strategy. Therefore, this strategy is the one of potential methodologies for improvement internal audit proficiency and information benefit because its objective is to fulfill acquisition skill of new knowledge management.