| Level of Management Control Procedures and Environment | Kenema District Council | |||||||
| Agreed | Strongly Agreed | Disagreed | Strongly Disagreed | |||||
| F | % | F | % | F | % | F | % | |
| Management-Control Procedures Enhance IAE | 12 | 92.3 | 1 | 7.7 | ||||
| Control Procedures Reduce Frauds and Errors | 10 | 76.9 | 3 | 23.1 | ||||
| Control Procedures Enhance IAE Performance | 10 | 76.9 | 3 | 23.1 | ||||
| Control Procedures Reduce weaknesses | 11 | 84.6 | 2 | 15.4 | ||||
| Control Procedures Compromise Standards | 3 | 23.1 | 8 | 61.5 | 2 | 15.4 | ||
| Control Procedures Enhance Monitoring & Supervision on IAE | 11 | 84.6 | 2 | 15.4 | ||||
| Control-Procedures & Environment on IAE | 12 | 92.3 | 1 | 7.7 | ||||