Hubbard, Douglas W.;  

Miller, Geoffrey P.; Andreotti, Tiago 

Loughman, Brian P.; Sibery, Richard A. 

Australian Institute of Company Directors; Australian Government Auditing and Assurances Standards Board; The Institute of Internal Auditors Australia 

Bastian, Indra;  

Usman, Berto; Nurazi, Ridwan 

Kuntadi, Cris;  

Supardan, Herry ;  

Kalangi, Johnny Andre Fredik;  

Lestari, Titin Rita;  

Forum Studi Keuangan Negara 

Wea, Theresia; Kurniawan, Setia Budi 

Arman;  

Wahyuningsih, Tri;