| Level of Control Procedures and Environment | Agreed | Strongly Agreed | Disagreed | Strongly Disagreed | ||||
| F | % | F | % | F | % | F | % | |
| Management-Control Procedures Enhance Effectiveness | 8 | 61.5 | 5 | 38.5 | ||||
| Control-Procedures Reduce Frauds and Errors | 7 | 53.8 | 5 | 38.5 | 1 | 7.7 | ||
| Control Procedures Enhance IAE Performance | 10 | 76.9 | 3 | 23.1 | ||||
| Control Procedures Reduce weaknesses | 7 | 53.8 | 2 | 15.4 | 1 | 7.7 | 3 | 23.1 |
| Control Procedures Compromise Standards | 3 | 23.1 | 1 | 7.7 | 6 | 46.2 | 3 | 23.1 |
| Control Procedures Enhance Monitoring & Supervision on IAE | 8 | 61.5 | 2 | 15.4 | 3 | 23.1 | ||
| Control-Procedures & Environment on IAE | 7 | 53.8 | 3 | 23.1 | 3 | 23.1 | ||