| RESPONDENTS | NUMBER ISSUED | NUMBER RETURNED | PERCENTAGE RETURNED | PERCENTAGE UNRETURNED |
| MANAGEMENT | 10 | 10 | 100% | - |
| ACCOUNTING PERSONNEL | 10 | 9 | 90% | 10% |
| INTERNAL AUDITORS DEPARTMENT | 10 | 7 | 70% | 30% |
| TOTALS | 30 | 26 | 76.6 | 12.3 |