| No. | Paragraphs | Mean | (%) | SD | t | Sig. |
| 1 | Documentation Procedures | 4.01 | 80.10 | 0.370 | 29.77 | 0.000 |
| 2 | Prevention Costs | 4.18 | 83.64 | 0.561 | 23.07 | 0.000 |
| 3 | Evaluation Costs | 3.98 | 79.61 | 0.539 | 19.91 | 0.000 |
| 4 | Internal failure Costs | 4.02 | 80.36 | 0.447 | 24.93 | 0.000 |
| 5 | External failure Costs | 4.08 | 81.69 | 0.558 | 21.29 | 0.000 |
| All paragraphs | 4.05 | 81.08 | 2.308 | 23.79 | 0.000 | |