occur for linkage planning action to the future by applying the basic of understanding and taking probability external environment factor from opportunity and threat into
analyzing internal factors that are strength and weakness. Finally, it benefits for executive to the excellent planning strategy because it can open and expand new
dimensions of competitive advantage and organization's ability improvement by forcing complete changes within the business (Kargar and Parnell, 1996).
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).
In this research, internal audit planning strategy is a key concept of this research. Internal audit function is an important role of organization, it fulfills the conservative operation because the insurance information for executive is the core internal audit objective. So, firm must concern for promoting