Personal Background of Respondents
In the first section of the questionnaire, the respondents were asked to complete questions about their personal background. More specifically, all respondents were asked to indicate how long they have been a member of The IIA, their highest level of education, their academic major(s), their position within the organization, their professional qualifications and their professional experience. Besides, CAEs were asked whether they think there is a need for additional certification beyond CIA for audit managers and CAEs, the number of years as CAE and their reporting status in the organization.
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