Variable

B

Std. Error

Beta

t-stats

P-Value

R

Part

Constant

0.104

0.245

0.426

0.671

Control Environment

0.143

0.099

0.132

1.439

0.152

0.115

0.071

Risk Assessment

0.286

0.078

0.280

3.686

0.000***

0.285

0.181

Information and Communication System

0.373

0.087

0.323

4.287

0.000***

0.327

0.211

Control Activities

−0.098

0.112

−0.084

−0.881

0.380

−0.071

−0.043

Monitoring

0.303

0.096

0.266

3.166

0.002**

0.247

0.156

R = 0.792^a

R² = 0.628

Adjusted R² = 0.616

Std. Error = 0.493

Durbin-Watson = 1.845

F (5, 154) = 51.989, p < 0.000