| Demographic characteristics |
| Number | Percentage |
| Sex | Male | 30 | 83.3 |
| Female | 6 | 16.7 | |
|
Age | Less than 30 | 10 | 27.8 |
| From 30 to 45 | 10 | 27.8 | |
| From 45 to less than 60 | 16 | 44.4 | |
| Current job | Team leader | 10 | 27.8 |
| Lead auditor | 10 | 27.8 | |
| Auditor | 16 | 44.4 | |
| Professional Certifications | CPA | 16 | 44.4 |
| JCPA | 7 | 19.4 | |
| CISA | 2 | 13.9 | |
| Training Courses of Field of Digital and Electronic Systems | Training courses of electronic audit programs | No one | - |
| Training courses of digital technologies such as big data, internet of things and artificial intelligence | No one | - | |
| Training courses of electronic payment systems | No one | - | |
| Training courses of electronic banking transactions | 10 | 27.8 | |
| Other | 16 | 44.4 |