{"id":84207,"date":"2026-03-20T09:21:25","date_gmt":"2026-03-20T09:21:25","guid":{"rendered":"https:\/\/www.spu.ac.th\/fac\/account\/?p=84207"},"modified":"2026-03-20T09:21:29","modified_gmt":"2026-03-20T09:21:29","slug":"internal-audit-transformation-%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%95%e0%b8%a3%e0%b8%a7%e0%b8%88%e0%b8%aa%e0%b8%ad%e0%b8%9a%e0%b8%a3%e0%b8%b0%e0%b8%9a%e0%b8%9a%e0%b8%aa%e0%b8%b2%e0%b8%a3%e0%b8%aa","status":"publish","type":"post","link":"https:\/\/www.spu.ac.th\/fac\/account\/internal-audit-transformation-%e0%b8%81%e0%b8%b2%e0%b8%a3%e0%b8%95%e0%b8%a3%e0%b8%a7%e0%b8%88%e0%b8%aa%e0%b8%ad%e0%b8%9a%e0%b8%a3%e0%b8%b0%e0%b8%9a%e0%b8%9a%e0%b8%aa%e0%b8%b2%e0%b8%a3%e0%b8%aa\/","title":{"rendered":"Internal Audit Transformation: \u0e01\u0e32\u0e23\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e23\u0e30\u0e1a\u0e1a\u0e2a\u0e32\u0e23\u0e2a\u0e19\u0e40\u0e17\u0e28\u0e43\u0e19\u0e22\u0e38\u0e04\u0e14\u0e34\u0e08\u0e34\u0e17\u0e31\u0e25"},"content":{"rendered":"\n<p>\u0e42\u0e14\u0e22 \u0e04\u0e38\u0e13\u0e1e\u0e31\u0e17\u0e22\u0e32 \u0e1b\u0e32\u0e19\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13 (CIA, CISA, CPA)<br>\u0e1c\u0e39\u0e49\u0e2d\u0e33\u0e19\u0e27\u0e22\u0e01\u0e32\u0e23\u0e01\u0e2d\u0e07\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e2a\u0e32\u0e23\u0e2a\u0e19\u0e40\u0e17\u0e28 \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e1b\u0e32\u0e19\u0e04\u0e23\u0e2b\u0e25\u0e27\u0e07 (\u0e01\u0e1b\u0e19.)<\/p>\n\n\n\n<p>#\u0e04\u0e27\u0e32\u0e21\u0e23\u0e48\u0e27\u0e21\u0e21\u0e37\u0e2d\u0e17\u0e32\u0e07\u0e27\u0e34\u0e0a\u0e32\u0e01\u0e32\u0e23 \u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07 \u0e04\u0e13\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35 SPU \u0e41\u0e25\u0e30 \u0e2a\u0e21\u0e32\u0e04\u0e21\u0e1c\u0e39\u0e49\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e20\u0e32\u0e22\u0e43\u0e19\u0e41\u0e2b\u0e48\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"654\" data-id=\"84208\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3835-1024x654.jpg.webp\" alt=\"\" class=\"wp-image-84208\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3835-1024x654.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3835-300x192.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3835-768x490.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3835-1536x980.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3835-2048x1307.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"84228\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3689-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-84228\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3689-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3689-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3689-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3689-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3689-2048x1365.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"768\" data-id=\"84222\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/S__77275165_0-1024x768.jpg.webp\" alt=\"\" class=\"wp-image-84222\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/S__77275165_0-1024x768.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/S__77275165_0-300x225.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/S__77275165_0-768x576.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/S__77275165_0-1536x1152.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/S__77275165_0-2048x1536.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"84211\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3790-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-84211\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3790-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3790-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3790-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3790-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3790-2048x1365.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"84216\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3787-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-84216\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3787-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3787-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3787-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3787-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3787-2048x1365.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"84214\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3783-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-84214\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3783-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3783-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3783-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3783-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3783-2048x1365.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"84230\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3768-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-84230\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3768-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3768-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3768-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3768-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3768-2048x1365.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"84226\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3750-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-84226\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3750-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3750-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3750-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3750-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3750-2048x1365.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"84235\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3747-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-84235\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3747-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3747-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3747-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3747-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3747-2048x1365.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"84234\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3741-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-84234\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3741-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3741-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3741-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3741-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3741-2048x1365.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" data-id=\"84241\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3691-1024x683.jpg.webp\" alt=\"\" class=\"wp-image-84241\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3691-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3691-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3691-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3691-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2026\/03\/IMG_3691-2048x1365.jpg.webp 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u0e42\u0e14\u0e22 \u0e04\u0e38\u0e13\u0e1e\u0e31\u0e17\u0e22\u0e32 \u0e1b\u0e32\u0e19\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13 (CIA, CISA, CPA)\u0e1c\u0e39\u0e49\u0e2d\u0e33\u0e19\u0e27\u0e22\u0e01\u0e32\u0e23\u0e01\u0e2d\u0e07\u0e15\u0e23 [&hellip;]<\/p>\n","protected":false},"author":107,"featured_media":84219,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137,145,6],"tags":[294],"class_list":["post-84207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sdgs","category-decent-work-and-economic-growth-sdg-8","category-news-activity","tag-294"],"_links":{"self":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/posts\/84207","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/users\/107"}],"replies":[{"embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/comments?post=84207"}],"version-history":[{"count":0,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/posts\/84207\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/media\/84219"}],"wp:attachment":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/media?parent=84207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/categories?post=84207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/wp-json\/wp\/v2\/tags?post=84207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}