Hypothesis 1a: The greater the internal audit goal clarity is, the more likely that firms will achieve higher the accounting information transparency.
Hypothesis 1b: The greater the internal audit goal clarity is, the more likely
that firms will achieve higher the business information advantage.
Hypothesis 1c: The greater the internal audit goal clarity is, the more likely that firms will achieve higher the organizational risk reduction.
Hypothesis 1d: The greater the internal audit goal clarity is, the more likely that firms will achieve higher the corporate practice efficiency.