| Value | Category | Cases | |
|---|---|---|---|
| 1 | Internal auditors | 87 | 
                                    
                                    64.4%
                                 | 
| 2 | External auditors | 25 | 
                                    
                                    18.5%
                                 | 
| 3 | Technical planning committee | 10 | 
                                    
                                    7.4%
                                 | 
| 4 | Chairperson rules | 1 | 
                                    
                                    0.7%
                                 | 
| 5 | Finance office rules | 3 | 
                                    
                                    2.2%
                                 | 
| 96 | Other (specify) | 9 | 
                                    
                                    6.7%
                                 | 
| Sysmiss | 176 |