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 |