agree. The trend is positive since the large percentage of respondents agreed with the matter as Table 5.10 indicates. The respondents were asked whether ZSSF internal auditor test proper recording of assets and expenditure, reliability of financial information and data reliability (i.e. financial and regulatory audit). The findings revealed that 14 percent of the respondents strongly disagree, 14 percent disagree, 10 percent having no opinion, 50 percent agreed, while 12 percent strongly agreed. Further analysis found that many respondents agreed that ZSSF internal auditor perform financial and regulatory audit as Table 5.10 shows. In analysing whether Budget implementation is checked by ZSSF internal the response was 10 percent of the respondents strongly disagreed, 16 percent disagreed, 6 percent remain neutral, 42 percent agreed while 26 percent strongly agreed. There is positive trend since higher percentage of the respondent are in agreement with the matter as it is shown in Table 5.10. The response to the question testing whether ZSSF internal auditor is evaluating keeping of accounting records (i.e. mistake, etc); 4 percent of the respondents strongly disagrees, 20 percent disagreed, 44 percent agreed while 32 percent strongly agreed. The results show positive trends since large percentage of respondents were in agreement as Table 5.10 indicates. The findings shows that 28 percent of respondents strongly disagreed that ZSSF internal auditor evaluating management’s efforts to the recovery of receivable, taxes,
agree. The trend is positive since the large percentage of respondents agreed with the matter as Table 5.10 indicates. The respondents were asked whether ZSSF internal auditor test proper recording of assets and expenditure, reliability of financial information and data reliability (i.e. financial and regulatory audit). The findings revealed that 14 percent of the respondents strongly disagree, 14 percent disagree, 10 percent having no opinion, 50 percent agreed, while 12 percent strongly agreed. Further analysis found that many respondents agreed that ZSSF internal auditor perform financial and regulatory audit as Table 5.10 shows. In analysing whether Budget implementation is checked by ZSSF internal the response was 10 percent of the respondents strongly disagreed, 16 percent disagreed, 6 percent remain neutral, 42 percent agreed while 26 percent strongly agreed. There is positive trend since higher percentage of the respondent are in agreement with the matter as it is shown in Table 5.10. The response to the question testing whether ZSSF internal auditor is evaluating keeping of accounting records (i.e. mistake, etc); 4 percent of the respondents strongly disagrees, 20 percent disagreed, 44 percent agreed while 32 percent strongly agreed. The results show positive trends since large percentage of respondents were in agreement as Table 5.10 indicates. The findings shows that 28 percent of respondents strongly disagreed that ZSSF internal auditor evaluating management’s efforts to the recovery of receivable, taxes,