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 rooted set of values and beliefs that guide the firms’ attempts to achieve excellent internal audit process and superior performance. This research treats planning theory as
a guide to distinguish five dimensions of internal audit planning strategy which includes internal audit goal clarity, regulation compliance awareness, investigative method selection, internal audit knowledge, and best internal audit implementation. The value of its process can help firms achieve their goal accomplishment that appears on information benefit and organization benefit. Consequently, the greater the internal audit planning strategy is, the more likely that firm will achieve higher firm competitive advantage and finally gaining firm growth.