Variable

Number of Items

Cronbach Alpha Coefficients

Internal Auditors Professional

Competence

Control Environment

Risk based Internal Audit

Internal Audit work performance

Payroll reconciliation

Payroll record processing

Payroll accounting system coverage

11

10

5

5

10

6

6

0.96

0.935

0.935

0.809

0.973

0.702

0.944