ปัจจัยที่มีอิทธิพลต่อประสิทธิผลของการบริหารความเสี่ยงเพื่อความยั่งยืนขององค์กร กรณีศึกษาสำนักงานสรรพากรในเขตพื้นที่กรุงเทพมหานคร

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.