กระแสร์สินธุ์ ใ. risk assessment of COSO ERM and risk management analysis effectiveness authorization loan process of small and medium enterprises branch Thai Commercial bank. ptujournal [internet]. 2019 Jun. 14 [cited 2026 Jan. 6];11(1):44-57. available from: https://so05.tci-thaijo.org/index.php/ptujournal/article/view/179510