Results (
Thai) 1:
[Copy]Copied!
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 internal audit planning strategy to enhance the stakeholder’s acceptance leading to firm reputation. In this research, internal audit planning strategy refers to the processes of decision planning scope by using judgments and techniques to enable the internal audit perform in order to achieve the goal of internal audit effectiveness. To benefit audit substantive test, business risk assessment (Brock and Barry, 2003; Randa, 2006), detects, controls and develops a specific audit program to test in the internal audit process (Morariu, 2009). Also, internal audit planning strategy is the way gathering sufficient an appropriate audit evidence concerning financial statement assertions in compliance with generally accepted accounting principles. Affected to quality of information relevant decision making and competitive advantage, firm growth and firm sustainability can be achieved. In conclusion, this research consolidates the prior research for five new dimensions of internal audit planning strategy that indicate to the achievement of primary goal including internal audit goal clarity, regulation compliance awareness, investigative method selection, internal audit knowledge integration and best internal audit implementation. Moreover, a summary of key relevant literature reviews of the antecedents and consequences of internal audit planning strategy is presented in Table 1.
Being translated, please wait..
