| Value | Category | Cases | |
|---|---|---|---|
| 1 | Internal auditors | 106 |
44.7%
|
| 2 | External auditors | 65 |
27.4%
|
| 3 | Technical planning committee | 34 |
14.3%
|
| 4 | Chairperson rules | 0 |
0%
|
| 5 | Finance office rules | 8 |
3.4%
|
| 96 | Other (specify) | 24 |
10.1%
|
| Sysmiss | 74 |