| Variables |
No. of Items |
Cronbach’s alpha |
| Control Environment |
9 |
0.923 |
| Risk Assessment |
4 |
0.851 |
| Information and Communications System |
4 |
0.800 |
| Control Activities |
5 |
0.855 |
| Monitoring |
4 |
0.846 |
| Performance |
6 |
0.824 |