sustainability; case study of an anonymous revenue office in Bangkok Region by using In-depth interview technique participative observation and open-ended questionnaire. The participants in the interview process consists of management superintendents and operators totaling 22 persons. The results show that there is a harmonization in each operational level of the organization and comply with the three objectives of risk management under COSO approach. However there is a lack of a measurement of successful level Evaluation to strategic planning and clear hedging guidelines under COSO - ERM in order to build concrete sustainability for the organization. In this study the author has proposed conceptual framework about factors affecting the effectiveness of risk management for organization sustainability to be tested in the future.

The global tourism industry has been slow to respond to major environmental changes and critical conservation needs of the 21st. The Balinese industry is no exception. It is poorly equipped to deal with environmental change. But it is critical that it does so. The industry is dependent on a high quality and sustain environment. It is time for the industry to invest in skill and competencies to underpin sound environmental management. As the famous tourist destination in the world Bali tries to create traditional knowledge based ecotourism concerning with the government planning in 2009 about creative economic because by these activities ecological cultural and economic sustainable can be expected.