| Variables | No. of Items | Cronbach’s alpha |
| Control Environment | 9 | 0.923 |
| Risk Assessment | 4 | 0.851 |
| Information and Communications System | 4 | 0.800 |
| Control Activities | 5 | 0.855 |
| Monitoring | 4 | 0.846 |
| Performance | 6 | 0.824 |