Khammongkol, W., P. Ussahawanitchakit, and S. Janjarasjit. “Effect of Internal Audit Excellence Capability on Firm Goal Achievement of Hotel Businesses in Thailand”. Journal of Accountancy and Management, vol. 10, no. 3, Oct. 2018, pp. 120-35, https://so02.tci-thaijo.org/index.php/mbs/article/view/222947.