With respect to the study’s limitations, the only one identified relates to the fact that the data were derived from a survey of CIAs. CIAs were chosen because they have the responsibility of policy formulation and enforcement, but this sample has the potential to introduce bias into the results, as it was only the CIAs’ perceptions of the dependent variables that were explored. A future study could probe the viewpoints of internal auditors lower down the organisational hierarchy to establish whether the responses from the two categories agree or show dissimilarities. Such a study would reduce the potential for response bias.