| Variables | Shapiro-Wilk | ||
| Statistic | df | Sig. | |
| People | 0.977 | 46 | 0.501 |
| Procedures and Instructions | 0.963 | 46 | 0.508 |
| Data | 0.955 | 46 | 0.717 |
| Software | 0.950 | 46 | 0.459 |
| Information Technology Infrastructure | 0.970 | 46 | 0.278 |
| Internal Controls | 0.919 | 46 | 0.353 |
| Relevance | 0.969 | 46 | 0.259 |