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