Surapa Taibanguay
The Institute of Internal Auditors of Thailand, Faculty of Business Administration, Ramkhamhaeng University, Bangkok, Thailand

Pracha Tansaenee
The Institute of Internal Auditors of Thailand, Faculty of Business Administration, Ramkhamhaeng University, Bangkok, Thailand
Thailand

Dechaphan Ratsasanasart
The Institute of Internal Auditors of Thailand, Faculty of Engineering and Industrial Technology, Silpakorn University,

Wonlop Writthym Buachoom
<p>The Institute of Internal Auditors of Thailand, KMITL Business School, King Mongkut’s Institute of Technology Ladkrabang, Bangkok, Thailand</p>