Internal Auditors’ Professional Competence

Control Environment

Risk based Internal Audit

Internal Audit Work Performance

Payroll reconciliation

Payroll Records Processing

Payroll Accounting System Coverage

Internal Auditors’ Professional Competence

Pearson Correlation

1

0.639**

0.561**

0.650**

0.493**

0.554**

0.633**

Sig. (2-tailed)

0.000

0.000

0.000

0.000

0.000

0.000

N

240

240

240

240

240

240

240

Control Environment

Pearson Correlation

0.639**

1

0.616**

0.587**

0.534**

0.305**

0.660**

Sig. (2-tailed)

0.000

0.000

0.000

0.000

0.000

0.000

N

240

240

240

240

240

240

240

Risk-based Internal Audit

Pearson Correlation

0.561**

0.616**

1

0.607**

0.423**

0.326**

0.574**

Sig. (2-tailed)

0.000

0.000

0.000

0.000

0.000

0.000

N

240

240

240

240

240

240

240

Internal Audit Work Performance

Pearson Correlation

0.650**

0.587**

0.607**

1

0.646**

0.288**

0.565**

Sig. (2-tailed)

0.000

0.000

0.000

0.000

0.000

0.000

N

240

240

240

240

240

240

240

Payroll reconciliation

Pearson Correlation

0.493**

0.534**

0.423**

0.646**

1

0.466**

0.643**

Sig. (2-tailed)

0.000

0.000

0.000

0.000

0.000

0.000

N

240

240

240

240

240

240

240

Payroll Records Processing

Pearson Correlation

0.554**

0.305**

0.326**

0.288**

0.466**

1

0.439**

Sig. (2-tailed)

0.000

0.000

0.000

0.000

0.000

0.000

N

240

240

240

240

240

240

240

Payroll Accounting System Coverage

Pearson Correlation

0.633**

0.660**

0.574**

0.565**

0.643**

0.439**

1

Sig. (2-tailed)

0.000

0.000

0.000

0.000

0.000

0.000

N

240

240

240

240

240

240

240