| Characterization of the Sample Respondents | Majority respondents | In percent |
| Gender | Male | 67.80 |
| Age | 30 - 50 years | 60.30 |
| Field of study | Accounting | 71.90 |
| Work experience as Internal Auditor | 5 - 10 years | 43.00 |
| Work experience other than Internal Auditor | No | 46.00 |