| Education | Frequency | Percentage |
| CFO | 4 | 8.5% |
| Audit Committee | 1 | 2.1% |
| Internal Auditor | 17 | 36.2% |
| External Auditor | 3 | 6.4% |
| Other | 22 | 46.8% |
| Total | 47 | 100.00% |