1. The establishment of the ASEAN provides an opportunity to expand their audit customer base more.
a. Internal audit should study the cultures of different countries for communicate to effective and effectiveness.
b. Internal audit should be an understanding about Laws and regulations of audit customer to be used to review performance and provide value recommend with audit customer.
2. The competition is becoming more customers. Therefore, the internal auditor should develop audit process, communication in English, the ability to use technology, Laws related, soft skills (People Management Competency) to response customer needs fully. And maintain sustainable customer base.