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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.
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