According to the theoretical foundations, internal audit planning strategy and
firm growth are an independent variables and a dependent variable of the research respectively. Information benefit (accounting information transparency, business
information advantage), organizational benefit (organizational risk reduction, corporate practice efficiency), strategic decision making and valuable competitive advantage are
the consequence effects of the research. Executive policy for business sustainability, business morality, accounting transparency mindset, and volatile business environments
are also antecedents of internal audit planning strategy. Lastly, governance climate, intra-organizational communication and competitive learning capability are the
moderating effects of this research.
As described earlier, this research purposes that internal audit planning strategy positively associated with firm growth. Moreover, the consequence effects of accounting information transparency, business information advantage, organizational
risk reduction, corporate practice efficiency, strategic decision making and valuable competitive advantage are tested and purposed for positive associations with firm growth. Additionally, strategic decision making is assumed to have a positive relationship with valuable competitive advantage. This research also supposes that the
competitive learning capability increases the relationships between accounting information transparency and business information advantage - strategic decision
making relationship also organizational risk reduction and corporate practice efficiency
- valuable competitive advantage relationship. Furthermore, intra organizational
communication enhances the relationships between internal audit planning strategy and information benefit (such as accounting information transparency, business information
advantage) also organizational benefit (such as organizational risk reduction, corporate practice efficiency) relationship. In conclusion, the effects of antecedent variables on
internal audit planning strategy by using governance climate as the moderators are examined. Then, a conceptual model is presented as shown in Figure 1.