| Personal Characteristics | Description | No. | Percentage % |
| Gender | Male | 51 | 77.3 |
| Female | 15 | 22.7 | |
| Position | External Auditor | 20 | 30.3 |
| Financial Manager | 5 | 7.6 | |
| Internal Audit Manager | 20 | 30.3 | |
| Internal Auditor | 3 | 4.5 | |
| Chartered Accountant or Financial Controller | 6 | 9.1 | |
| Financial Market Institutions Inspector | 6 | 9.1 | |
| Assistant Auditor | 6 | 9.1 | |
| Years of Experience | Less than one year | 3 | 4.6 |
| 1 to 5 years | 9 | 13.6 | |
| 6 to 10 years | 18 | 27.3 | |
| More than 10 years | 36 | 54.5 | |
| Average years of Experience = 7.9 Years |
|
| |
| Standard Deviation = 3.4 Years |
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| |
| Total Sample | 66 | 100 | |