Statements

Internal Consistency Test (Correlation Coefficient)

Validity Coefficient⁽¹⁾

Size & Nature of the Organization & Its Branches

0.789^**

0.882

Characteristics & Size of the Branch Operations

0.591^**

0.743

Experience & Personal Judgment

0.800^**

0.889

Branch Internal Audit Reports

0.574^**

0.729

Previous External Audit Reports

0.569^**

0.725

Professional Judgment in Team Guidance

0.555^**

0.714

Resources Available to Perform Audit

0.808^**

0.894

Estimated Risks Associated with the Branch Operations

0.675^**

0.806

Materiality of the Branch Operations

0.477^**

0.646

Audit Cost

0.736^**

0.848

Test Cronbach Alpha

0.852

Number of Statements

10

Reliability Coefficient

0.923