| Factors | Arithmetic mean | relative weight % | Standard deviation | Variation coefficient % | Impact | Rank |
| Size & nature of the organization & its branches | 4.09 | 81.8 | 0.94 | 23.0 | High | 2 |
| Characteristics & size of the branch operations | 4.02 | 80.4 | 0.90 | 22.5 | High | 3 |
| Experience & personal judgment | 3.65 | 73.0 | 0.89 | 24.3 | High | 5 |
| Branch internal audit reports | 3.11 | 62.2 | 0.96 | 31.0 | Neutral | 10 |
| Previous external audit reports | 3.30 | 66.0 | 0.93 | 28.1 | Neutral | 8 |
| Professional judgment in team guidance | 3.59 | 71.8 | 0.89 | 24.9 | High | 6 |
| Resources available to perform audit | 3.23 | 64.6 | 1.04 | 32.0 | Neutral | 9 |
| Estimated risks associated with the branch operations | 4.15 | 83.0 | 1.00 | 24.0 | High | 1 |
| materiality of the branch operations | 4.00 | 80.0 | 1.08 | 27.0 | High | 4 |
| Audit cost | 3.41 | 68.2 | 1.16 | 34.1 | High | 7 |
| Overall average | 3.65 | 73.1 | 0.64 | 17.6 | High |
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