| Category | Details | Frequency | Percent |
| Educational level | Postgraduate qualification | 134 | 55.8 |
| Bachelor degree | 106 | 44.2 | |
| Total | 240 | 100 | |
| Involvement in the preparation of payroll system | Yes | 79 | 32.9 |
| No | 161 | 67.1 | |
| Total | 240 | 100 | |
| Involvement in the internal auditing process | Yes | 114 | 47 |
| No | 126 | 53 | |
| Total | 240 | 100 |