| Professions | No. of Cases | Mean Rank | Kruskal-Wallis Test Chi Square | Sig. Level |
| Internal Audit Manager | 20 | 28.35 | 24.716 | 0.000 |
| Financial Manager | 5 | 15.50 | ||
| External Auditor | 20 | 47.35 | ||
| Internal Auditor | 3 | 44.50 | ||
| Chartered Accountant or Financial Controller | 6 | 37.92 | ||
| Financial Market Institutions Inspector | 6 | 29.83 | ||
| Assistant Auditor | 6 | 13.25 |