Top management support – Four items measured this variable.
(1) Top management does not provide me with the support I expect to have;
(2) The number of employees in internal auditing is limited given the amount of auditing work planned and needing to be done in the near future;
(3) Management is not sufficiently aware of the needs of internal auditing, as demonstrated by the small budget assigned to this department;
(4) Management does not provide enough support and encouragement for training and developing the internal auditing staff – another indication that it does not recognise the importance of this issue. All items for this variable were reverse scored (Cronbach’s Alpha = 0.740).