| Variables | Instruments | Correlation | Sig. |
| Independent Variables | People | 0.656** | 0.000 |
| Procedures and Instructions | 0.673** | 0.000 | |
| Data | 0.680** | 0.000 | |
| Software | 0.797** | 0.000 | |
| Information Technology Infrastructure | 0.792** | 0.000 | |
| Internal Controls | 0.654** | 0.000 | |
| Independent Variables | Relevance | 0.772** | 0.000 |