The second sub-model of internal audit planning strategy is the regulation compliance awareness. Under the business operation, an increase important factor part of day to day business practices (Sims and Ronald, 1992), there are many regulations obligatory to submission and compliance such as international accounting standard, Sarbanes-Oxley Act, corporate governance, regulation of firms listed in stock exchange and ISO. Listed firms need to have a compliance implement to achieve their legal responsibilities and fulfilling their management as success professional (Caplan, Janvrin and Kurtenbach, 2007). Furthermore, regulation compliance awareness forces organization into looking beyond not only for stakeholder group but for other interest group also (Arnold, 2009). Therefore, regulation compliance awareness is a forceful and potentially rigid tool; it can link to firm building internal audit mechanism effectiveness.