coefficient = ,254, sig. = ,148) and between ‘authorization and approvals’ and ‘safeguarding of assets and data’ (correlation coefficient = ,325, sig. = 0,59). Although these variables also show a positive correlation, these correlations are not significant. In view of the small importance of the non-significant correlations (2 out of 15) and the fact that these correlations, although not significant, are positive, at the significance level of 0,05 H0 is rejected and H1 is accepted. Regarding the use of hard controls within small and medium sized entities, these results mean that there is a positive significant correlation between the use of the different types of hard controls within SME’s. The more one type of hard control is used, the more the other types of hard controls are used. H0: The presence of the different types of hard controls does not differ. H1: The presence of the different types of hard controls differs . The results show that the different types of hard controls can be ranked on the basis of the extent to which they are assumed to be present. This ranking is as follows, from most present to least present: ‘verifications and reconciliations’, ‘authorization and approvals’, ‘primary registrations’, ‘segregation of duties’, safeguarding of data and assets’ and ‘description of procedures’. However, the significance of this ranking is ,211, which means that at the significance level of 0,05 H0 is not rejected and H1 is not accepted. Regarding the use of hard controls within small and medium sized entities, these results mean that the presence of the different types of hard controls does not differ. The results of the statistic analyses with regard to hypotheses 5.1 and 5.2 are included in appendix 2, output tables 7 and 8. H0: The presence of the different types of soft controls is not positively correlated. H1: The presence of the different types of soft controls is positively correlated. The results show that all the correlation coefficients of the correlations between the different types of soft controls shows reasonable to strong positive significant correlations (correlation coefficients between ,365 and ,756, sig. between ,000 and 0,044), except the correlation between ‘sanctionability’ and ‘discussability’ (correlation coefficient = ,296, sig. = ,0,82). Although these
coefficient = ,254, sig. = ,148) and between ‘authorization and approvals’ and ‘safeguarding of assets and data’ (correlation coefficient = ,325, sig. = 0,59). Although these variables also show a positive correlation, these correlations are not significant. In view of the small importance of the non-significant correlations (2 out of 15) and the fact that these correlations, although not significant, are positive, at the significance level of 0,05 H0 is rejected and H1 is accepted. Regarding the use of hard controls within small and medium sized entities, these results mean that there is a positive significant correlation between the use of the different types of hard controls within SME’s. The more one type of hard control is used, the more the other types of hard controls are used. H0: The presence of the different types of hard controls does not differ. H1: The presence of the different types of hard controls differs . The results show that the different types of hard controls can be ranked on the basis of the extent to which they are assumed to be present. This ranking is as follows, from most present to least present: ‘verifications and reconciliations’, ‘authorization and approvals’, ‘primary registrations’, ‘segregation of duties’, safeguarding of data and assets’ and ‘description of procedures’. However, the significance of this ranking is ,211, which means that at the significance level of 0,05 H0 is not rejected and H1 is not accepted. Regarding the use of hard controls within small and medium sized entities, these results mean that the presence of the different types of hard controls does not differ. The results of the statistic analyses with regard to hypotheses 5.1 and 5.2 are included in appendix 2, output tables 7 and 8. H0: The presence of the different types of soft controls is not positively correlated. H1: The presence of the different types of soft controls is positively correlated. The results show that all the correlation coefficients of the correlations between the different types of soft controls shows reasonable to strong positive significant correlations (correlation coefficients between ,365 and ,756, sig. between ,000 and 0,044), except the correlation between ‘sanctionability’ and ‘discussability’ (correlation coefficient = ,296, sig. = ,0,82). Although these