Variables | No. of insignificant items | No. of significant items, or No. of items taken for further analysis | Total No. of items tested |
Top management support | 2 | 1 | 3 |
organizational independence | 0 | 4 | 4 |
Adequate and competent internal auditors | 2 | 3 | 5 |
Internal audit charter | 2 | 1 | 3 |
Quality of internal audit work | 2 | 5 | 7 |
Career and advancement | 2 | 0 | 2 |
Management perception of internal audit function value | 3 | 0 | 3 |
Information technology | 2 | 1 | 3 |
Objectivity of internal auditors | 2 | 1 | 3 |
Auditees’ evaluation | 1 | 4 | 5 |
Added contribution of internal audit | 2 | 0 | 2 |
Auditing quality | 1 | 3 | 4 |