Sig. (2-tailed) ,832 N 25 Output table 5: assets and approvals reconciliations data duties procedures and of and of of registrations Description Primairy Authorization Verifications Segregation Safeguarding Segregation of duties Correlation Coefficient 1,000 Sig. (2-tailed) . N 25 Primairy registrations Correlation Coefficient ,421* 1,000 Sig. (2-tailed) ,017 . N 25 25 Description of procedures Correlation Coefficient ,578** ,254 1,000 Sig. (2-tailed) ,001 ,148 . N 25 25 25 Authorization and approvals Correlation Coefficient ,818** ,397* ,548** 1,000 Sig. (2-tailed) ,000 ,024 ,001 . N 25 25 25 25 Verifications and reconciliations Correlation Coefficient ,550** ,540** ,530** ,471** 1,000 Sig. (2-tailed) ,002 ,003 ,003 ,008 . N 25 25 25 25 25 Safeguarding of data and assets Correlation Coefficient ,449** ,481** ,364* ,325 ,529** 1,000 Sig. (2-tailed) ,009 ,007 ,035 ,059 ,003 . N 25 25 25 25 25 25 = Correlation is significant at the 0.05 level (2-tailed) Output table 6: Ranks Mean Rank Verifications and reconciliations 3,88 Authorization and approvals 3,78
Sig. (2-tailed) ,832 N 25 Output table 5: Segregation of duties Primairy registrations Description of procedures Authorization and approvals Verifications and reconciliations Safeguarding of data and assets Segregation of duties Correlation Coefficient 1,000 Sig. (2-tailed) . N 25 Primairy registrations Correlation Coefficient ,421* 1,000 Sig. (2-tailed) ,017 . N 25 25 Description of procedures Correlation Coefficient ,578** ,254 1,000 Sig. (2-tailed) ,001 ,148 . N 25 25 25 Authorization and approvals Correlation Coefficient ,818** ,397* ,548** 1,000 Sig. (2-tailed) ,000 ,024 ,001 . N 25 25 25 25 Verifications and reconciliations Correlation Coefficient ,550** ,540** ,530** ,471** 1,000 Sig. (2-tailed) ,002 ,003 ,003 ,008 . N 25 25 25 25 25 Safeguarding of data and assets Correlation Coefficient ,449** ,481** ,364* ,325 ,529** 1,000 Sig. (2-tailed) ,009 ,007 ,035 ,059 ,003 . N 25 25 25 25 25 25 = Correlation is significant at the 0.05 level (2-tailed) Output table 6: Ranks Mean Rank Verifications and reconciliations 3,88 Authorization and approvals 3,78