Research Variable | Mean Score |
Auditors’ professional competence | 4.3063 |
Control environment | 4.3207 |
Risk-based internal audit | 4.3437 |
Internal audit work performance | 4.2697 |
Payroll reconciliation | 4.2870 |
Payroll record processing | 4.2381 |
Payroll accounting system coverage | 4.3375 |