Internal Audit Knowledge Integration
The fourth sub-model of internal audit planning strategy is internal audit knowledge integration. It refers to the linking together of all internal audit events, audit techniques for many standards, audit environment and audit procedures with the process of knowledge creation between explicit and tacit knowledge to audit systems. Knowledge integrative that needs important basic process of human environment is perceived not only for the part of internal audit function but also for other duty function that must take precedence to continue providing. Because the human brain is based on both solving problem judgment and integrates knowledge or thinking system from experience, in additional, everyone can apply knowledge and thinking process to contemporary situation or the new stimulus trends to enhance innovation outcome (Thaweechan and Ussahawanitchakit, 2010). Casillas et al., (2009) generate knowledge model comprises several phases, namely, prior knowledge, acquisition of new knowledge, integration of both sets of knowledge, action and feedback. The results show it is considered as the sources of knowledge which can help companies involve their manager expansion commitment as well as performance.