| Scale of Management Supports | Agreed | Strongly Agreed | Disagreed | Strongly Disagreed | ||||
| F | % | F | % | F | % | F | % | |
| Developing Management Policies | 10 | 76.9% |
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| 3 | 23.1% |
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| Monitoring of Internal Audit Systems | 10 | 76.9% | 3 | 23.1% |
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|
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| Management of International Best Practices | 9 | 69.2% | 1 | 7.7% | 3 | 23.1% |
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| Management Assessments of Internal Audit System | 9 | 69.2% | 1 | 7.7% | 3 | 23.1% |
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| Audit Committee on Internal Audit Systems | 6 | 46.2% | 1 | 7.7% | 6 | 46.2% |
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| Management Allocation of Budget | 4 | 30.8% | 1 | 7.7% | 8 | 61.5% |
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| Management Supports Audit Documentation | 8 | 61.5% | 2 | 15.4% | 3 | 23.1% |
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| Management Supports Audit Process | 8 | 61.5% | 2 | 15.4% | 3 | 23.1% |
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| External Audit on Internal Audit System Reviews | 4 | 30.8% | 1 | 7.7% | 8 | 61.5% | ||