According to relevant literature,
Listed Companies in SET are appropriate to
use as the population, and the internal audit
director of each company is appropriate to use
as the key participant of this study. Database is
drawn from The Stock Exchange of Thailand
on its website: http://www.set.or.th. Based
on this database, there are all 637 Listed
Companies as of September 21, 2013. Thus,
the sample is 637 Listed Companies