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Then, it contributes toward improving the efficiency and effectiveness of business processes, and finally, organizational performance (Kim et al., 2003). The rational planning model became a guide in the profession and beyond as an approach to problem solving and emergent profession of public policy analysis as its guiding principles (Banfield’s, 1959; Sarbib, 1983). Five steps presented to planning success that involves setting goals, defining alternatives, comparing alternatives, making a choice, and implementing the selected alternative. Additionally, Friedmann (2008) identified three major ways of how planning theory can contribute to the advancement of planning practices, including humanist philosophy, adapting plan to the real complexity, real time and translates knowledge ideas from other fields into the domain of planning. Based on planning theory, internal audit planning strategy is an important dynamic function. Internal audit managers provide the process of internal audit plan to specify goal and scope such as deciding audit plan, internal audit evaluate, internal audit budget in order to check up the internal audit progress periodically, the smoothly process in time and performance. For the functions of internal audit, manager must ask the process of planning management for their goals and used it to generates audit scope to be sure that its benefit to helps executives meet their comprehensive goals (Hubbard , 2000). It reflects the firm’s enhances valuable outcomes through a deeply
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