Reviewer manuscript THAT CAN HELP YOU TO GROW.docx

REVIEWER

1. General de Jesus College
College of Accountancy
Poblacion, San Isidro, Nueva Ecija
Internal Auditing as Career of Choice: Undergraduate of
General de Jesus College Student’s Perceptions
An Undergraduate Research Presented to the Faculty of
Accountancy of General de Jesus College
Presented by:
Janine Joy D. Linsangan
Jhoanna T. Lasala
Dave I. Mateo
Marjorie M. Peralta
Mikaella Marie G. Zuñiga
April 2022

2. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
RESEARCH ABSTRACT
Title :“Internal Auditing as Career of Choice:
Undergraduate of General de Jesus
College Student’s Perceptions”
Researchers:Jhoanna T. Lasala
Janine Joy D. Linsangan
Dave I. Mateo
Marjorie M. Peralta
Mikaella Marie G. Zuñiga
Year 2022
Course :Bachelor of Science in Internal Auditing
Adviser :Mrs. Katrina Marie Miranda, MBA
School: General de Jesus College
ACKNOWLEDGEMENT
The completion of this study could not have been
possible without the participation and assistance of many
people whose names may not all be enumerated.
We would like to extend our deepest gratitude to our
research professor, Mr. John Paolo T. Joson, CPA, for giving
us the opportunity to work as a team and express ourselves.
Special thanks to our research adviser, Mrs. Katrina
Marie M. Miranda, MBA, for the invaluable guidance she has
given to us and for sharing your expertise, experience, and
suggestions which meant so much for the completion of this
study.
We would also like to acknowledge our school, General
de Jesus College for allowing us to conduct our research and by
providing the assistance needed.
The group would like to express their deep appreciation
and gratitude, especially to all relatives, friends, and others
who in one way or another shared their support for completing
this study. Their contributions are sincerely appreciated and
gratefully acknowledged.
Above all, to the God Almighty, the author of
knowledge and wisdom, for his countless love and blessings.
We thank you.
The researchers
2 | P a g e

3. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
Chapter 1
THE PROBLEM AND ITS SETTING
This chapter comprises of the introduction, conceptual
framework, statement of the problem, hypothesis, significance
of the study, scope, and limitation of the study, and the
definition of terms used.
Introduction
The journey of being a Bachelor of Science in
Accountancy student is undeniably not easy, there's a thing we
called a departmental exam or qualifying exam every end of
the semester that will decide our standing for the program, and
it will be started before you climb up to your second year. The
course program has three other branches you can choose to
major in as you continue your journey to the department of
accountancy. These 3 are Bachelor of Science in Accounting
Information System or BSAIS, Bachelor of Science in
Management Accounting or also known as BSMA, and the
Bachelor of Science in Internal Auditing or BSIA. Due to the
fact that BSIA is a recently provided course program at
General de Jesus College, many students are unfamiliar with it.
As a result, the researchers chose to conduct this study to
determine how much knowledge undergraduate students have
about internal auditing, as well as to assist them in gaining
insight into their future lives and making a life-changing
decision by choosing their careers.
Sometimes the most difficult part of earning a
degree is deciding which degree to pursue. What makes you
think this is going to be difficult? Simply put, this degree will
necessitate a significant time and financial investment, as well
as the start of a lifelong profession. This is not an easy decision
to make. There are thousands of professions to select from, but
of course, we want to find the one that will not only provide a
high return on our investment but will also be rewarding.
Bachelor of Science in Internal Auditing is a well-balanced
program that combines general education, business, and
professional courses to produce not only competent
professionals but also morally upright citizens of the
Philippines and the world. BSIA follows the International
Federation of Accountants (IFAC) newest competency
framework for accounting professionals, as well as global
internal auditing standards. Internal auditing is also a
profession that adds to and preserves the value of a business by
providing risk-based, objective, and credible assurance,
guidance, and insight to stakeholders. It is a non-biased,
objective assurance and consulting activity that adds value and
improves the operations of a company.
In the Philippines, way back in 2018, Mr. Mhycke
Gallego wrote an article titled “Internal Audit Taking Roots in
the Academe” he mentioned that Internal audit was a difficult
battle to get accepted as a course or subject in academia, but
3 | P a g e

4. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
they got Dean Tess Nadurata's assistance to write a CHED
program on internal audit. Their first achievement came when
Dean Challoner Matero of the University of San Carlos (USC)
Cebu launched a master's program in internal auditing (who
would later on the author the now-in-effect CHED CMO29
s2017 on BS Internal Auditing [BSIA]). Far Eastern University
(FEU) became the first school to provide a bachelor's degree in
internal auditing after that. Both colleges have their own IIA
student chapters, bringing the total number of IIA student
chapters in the Philippines to four: Cebu, Davao, USC, and
FEU. And now the accountancy department at General de Jesus
College has opted to offer a bachelor's degree in internal
auditing. Bachelor of Science in Internal Auditing is a well-
balanced program that combines general education, business,
and professional courses to produce not only competent
professionals but also morally upright citizens of the
Philippines and the world. BSIA follows the International
Federation of Accountants (IFAC) newest competency
framework for accounting professionals, as well as global
internal auditing standards. Internal auditing is also a
profession that adds to and preserves the value of a business by
providing risk-based, objective, and credible assurance,
guidance, and insight to stakeholders. It is a non-biased,
objective assurance and consulting activity that adds value and
improves the operations of a company.
Internal Audit used to be Finance's dumping ground.
Those who underperformed in the past were sent to the audit
department, but the situation altered after the Enron scandal
when Internal Audit was moved outside of Finance in the
organization and began reporting to either the CEO or the
Chairman of the Board Audit Committee. (Edmadul Hannan,
2018). As a result, internal auditing is one of the most in-
demand finance and accounting roles on the market today.
Many organizations are hiring because of risk and compliance
concerns, especially in highly regulated industries like banking,
insurance, healthcare, and financial services.
The purpose of this research is to investigate
undergraduate students' impressions of the internal auditing
profession and the elements that influence their decision to
pursue it, in like manner as supporting them in getting insight
into their upcoming actions and making a career decision by
selecting a career. Additionally, it will fill a gap in the
accounting education literature in which there has been
minimal research on accounting students' opinions of IA as a
career option. Furthermore, the data could be used by the
Institute of Internal Auditors and educators to promote internal
auditing to accounting students
4 | P a g e

5. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
Conceptual Framework
Figure 1. Conceptual Framework
This study is primarily
concerned with "Internal Auditing
(IA) as Career of Choice:
Undergraduate of General de
Jesus College Students
Perceptions". The researcher's
used the input-process-output
model (IPO) in determining the
number and perception of students
in choosing internal auditing as
their career choice. Specifically,
the research paradigm of the study
was presented in Figure 1.
The input indicates the
demographic profile of the
respondents in terms of age,
gender, and year level.
The process involves the
collection of data by the use of
questionnaires, internet research,
and statistical analysis.
The output will determine the
number of students in choosing
Internal Auditing as a career
choice and the Internal Auditing
student’s perspective.
5 | P a g e

6. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
Statement of the Problems
This study aims to determine the undergraduate
students of General de Jesus College their perception of
Internal Auditing as a career.
Specifically, this study sought to answer the following
questions:
1. How may the profile of the student respondents be described
in terms of:
1.1 age;
1.2 gender;
1.3 year level;
2. How may the knowledge of respondents about IA be
evaluated?
3. How may the factors affect the respondents in pursuing IA
as a career choice be described in terms of:
3.1 attitude;
3.2 social influence;
3.3 intention
4. What are their perspective on Internal Auditors?
5. How may the respondents view the Internal Auditing?
6. How many of the respondents are willing to pursue IA?
Significance of the study
This study will be undertaken to find out the
perspective of undergraduate students of General de Jesus
College about Internal Auditing as a career.
This study is beneficial for the following:
Students. The direct recipients of the output of this research
are the undergraduate students. This will provide them with
knowledge about Internal Auditing. It can also help them make
insight into their future life and make a life-changing resolution
by choosing their career.
Professors. This research benefits the professors to promote
Internal Auditing to students as their career. They are helping
the students to build their careers.
School. The educational institution will benefit from this study
because they can use this as a basis to enhance learning
practice in teaching Internal Auditing and to encourage more
students to consider Internal Auditing as their career.
Future Researchers. The findings of the study will be useful
reference material and a guide for future researchers who plan
to conduct the related and relevant studies.
Scope and Limitations
This study focuses on the perception of
undergraduate students of General de Jesus College about
Internal Auditing as a career. The data will be collected using a
random selection method in the first year and second-year
Bachelor of Science in Accountancy students and third-year
6 | P a g e

7. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
and fourth-year Bachelor of Science in Internal Auditing
students who will represent the population.
Each of the respondents is given the same
questionnaires to answer. The results of this study will apply
only to the respondents of this study and will not be used to
those who do not belong to the population of this study. The
main source of data will be the questionnaire, which is
prepared by the researchers.
Definition of Terms
Career – an occupation undertaken for a significant period of a
person's life and with opportunities for progress.
Ched Memorandum Order No.29 s 2017 – policies,
standards, and guidelines for the Bachelor of Science in
Internal Auditing.
Internal Auditing – an independent, objective assurance and
consulting activity designed to add value and improve an
organization’s operations. It helps an organization accomplish
its objectives by bringing a systematic, disciplined approach to
evaluate and improve the effectiveness of risk management,
control, and governance processes.
Perception - a way of regarding, understanding, or interpreting
something.
Undergraduate Student – a student who is pursuing a degree
at the first level of higher education at a college or university.
Chapter 2
Review of Related Literature and Studies
This study explores the perception of undergraduate students of
General de Jesus College about Internal Auditing as a career of
choice. Some researchers have also conducted studies
regarding this matter.
According to Tan Yan Shan, Won Jet Rou, and
Radha Krishnan Nair (2019), a student's career path is one of
the most important aspects of their life because it determines
their future after finishing their studies. However, many
students are perplexed when deciding on a career path due to a
variety of factors. Students' perceptions have a significant
impact on their career choices. Factors such as heavy workload,
stress, and issues with managing work-life balance that are
related to the auditing profession (Baldacchino, 2021) could be
interesting aspects to consider when making a decision because
the profession, by definition, places significant workload
demands on its employees. Furthermore, Astuti (2018) asserts
that learning experiences foster interest and have an impact on
students' perceptions of the auditing profession. Realizing the
7 | P a g e

8. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
increasing need for a competent and well-trained internal
auditor, the IIA has introduce the Internal Audit education
partnership to disseminate more information on the profession
to students. (Amin and Mahzan, 2018)
Career perceptions mean the aspiration of the
students about the type of work and career to be achieved.
Choosing a career is important for individuals as it brings out
them who they are. The career chosen by the individuals has a
significant impact on their personal lives, relationships,
families, and surroundings. (Sarawathy, 2017)
Internal auditing was historically perceived as
limited to merely ascertaining that financial records were
adequately maintained, the asset management system was in
place, and policies and procedures were followed (Greaves,
2017). However, due to the changing needs of the corporate
world, a new and broader mandate for the internal audit has
emerged - helping the organization accomplish its overall
objectives (Hella & Mohamed, 2016).
Internal auditing has traditionally been used to help
ensure accurate accounting information and protect company
assets. Growing competitiveness and market access hurdles
have prompted businesses to respond to risks of failure and
concealed shocks from the systemic economic cycle through
internal auditing to order to keep their market share and stay
afloat. It makes it easier to analyze a financial profile and the
risks associated with economic conditions and the regulatory
environment. In line with current business trends, the internal
audit function is viewed as the most qualified group of
professionals to support a firm's stable performance through
improved governance and to facilitate key governance
processes by monitoring and evaluating operational
effectiveness in financial profiles. (Mexmonov, 2020)
The career choice of students is influenced by
several factors, such as financial or salary awards, professional
training, professional recognition, social values, work
environment, job security, and ease of access to job vacancies
(Putra, 2017). The factors that influence the career choice of
students and type of career they will pursue are interesting
things to study because the knowledge of career choices
students is interested, it can be seen the reasons for choosing a
career.
In addition to financial factors, professional
recognition, professional training, social values, work
environment, and market considerations, there is one more
important factor in this study that is personality factors.
Personality factors talk about the personality of each person
differently. Dwisantoso (2017) stated that personality is one of
the potential determinants of individual behavior when dealing
with certain situations/conditions especially in choosing a
career. Likewise, Putra’s and Dwisantoso (2017) study
concluded that personality factors have a significant effect on
career selection.
Internal audit is a wise option career for 2021 and
beyond, according to CaseWare Idea, since Google Trends,
which offers data on the popularity of search keywords over
time, supports the idea that internal auditors are continually
sought after. "Internal auditor" has remained relevant as a
search phrase globally over the last five years, with the
exception of seasonal dips in interest. This implies that whether
individuals are looking for information on internal audit
specialists, firms, solutions, or careers, it's always a hot topic,
8 | P a g e

9. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
which should alarm those looking for long-term career
stability.
The profession is tenacious; it isn't going away
anytime soon, said Priya Gill in writing an article for Case
Ware Idea. Internal auditors who are qualified are almost
always in demand. Internal auditors are in high demand, as
most large corporations are required by law to establish an
internal audit unit. Internal audit departments are also
continually improving their staff in order to keep up with
technology advancements and competition. Internal audit is
embracing new audit technology; thus, companies are
providing additional training. However, as we move into our
new normal, businesses confront numerous dangers that must
be addressed. Internal auditors are required to examine risks
such as cybersecurity, fraud, and the reputation of the
company. (Gill,2020). Internal auditing requires a high level of
technical knowledge, abilities, and competency. Internal
auditors are also expected to learn how to use software to
extract auditable data and keep up to speed on information
technology audit techniques.
The result of the study conducted by Amin and
Mahzan (2018) shows that internal auditing profession is well
known amongst the respondents. This may be attributed to the
success of the internal audit course that is offered to some
universities and colleges. Furthermore, the respondents also
perceived that the profession is well respected and
professionally qualified internal auditors interact with lots of
people. The study conducted by Aldazabal, et al. (2020) reveals
that undergraduate students consider auditors competent and
ethical. Auditing is viewed as an interesting and rigorous
activity, which requires high responsibility and contributes
significantly to society. Students perceive that the auditing
career is difficult but contributes to professional development.
The knowledge acquired through studies influences the
creation of a positive image of the profession and of auditors.
Internal auditing is extremely important in every
organization. Internal audit activities have changed through
time to meet the changing demands of commercial enterprises,
from examining the accuracy of accounting records, assessing
compliance, and evaluating internal control to offering value-
added services. Internal auditing has been established and
recognized as a critical activity for achieving organizational
goals since then. (Macailao,2020) Internal auditors must
maintain high levels of competence and professional integrity
in accordance with their roles and obligations. Through
empowerment and ongoing self-development, he/she should
commit to the greatest level of professional competence, both
technically and ethically. Internal auditors must also have and
continue to acquire the knowledge, skills, and other
competencies required to carry out their obligations in order to
improve audit quality. (Revised Philippine Government
Internal Audit Manual, 2020)
Research on internal auditing as a career of choice is
relatively limited as compared to accountancy. Adding to it,
currently, there is also a limited academic program that focuses
on this specialization as well as the number of universities that
offer such programs. Keep this as the background environment;
it is critically important to empirically identify the factors
contributing to the selection of this profession as a career
choice.
In summary, this study investigates undergraduate
students’ perceptions of the internal auditing profession. Based
9 | P a g e

10. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
on the literature discussed, this paper focuses on internal
auditing as a career choice, which examines perceptions of
undergraduate accounting majors to the internal auditing
profession and explores different factors that affect their
choices of career.
10 | P a g e

11. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
Chapter 3
RESEARCH METHODOLOGY
This chapter presents the techniques and methodology utilized
by the researchers in doing this study. This comprises methods
of research, research locale, sample and sampling technique,
description of respondents, research instrument, validation of
the instruments, administration and retrieval, data gathering
procedure, and statistical treatment of data.
Methods of Research
This study included the utilization of causal-
comparative research approaches using a survey design. A set
of questionnaires for the undergraduate of General de Jesus
College about their perception of internal auditing as a career
of choice. Bachelor of Science in Accountancy students from
1st year to 2nd year and Bachelor of Science in Internal
Auditing students from 3rd to 4th year will be utilized in the
examination. All of the student’s perceptions of internal
auditing as a career of choice and the data that will be gathered
will be presented in a causal-comparative form that attempts to
examine potential causes for observed differences found among
existing groups.
Research Locale
The research will take place at General de Jesus College
in Vallarta St. Poblacion, San Isidro, Nueva Ecija. The
respondents are first- and second-year Bachelor of Science in
Accountancy students, as well as third- and fourth-year
Bachelor of Science in Internal Auditing students at General de
Jesus College. It's interesting to note that General de Jesus
College is the only school in Nueva Ecija offering an Internal
Auditing course. Respondents will receive a set of questions
via a Google Form link sent to them.
Sample and Sampling Procedure
The type of sampling used in this study is simple
random sampling which is a form of probability sampling
technique. It could be more accurately called a randomly
chosen sample. Random samples are used to avoid bias and
other unwanted effects. With this type of sampling, the
11 | P a g e

12. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
respondents were chosen randomly. The researchers randomly
choose 25 participants in every section.
Hayes (2021) defined simple random sampling as a subset
of a statistical population in which each member of the subset
has an equal probability of being chosen. A simple random
sample is meant to be an unbiased representation of a group.
The distribution of the respondents in each section is
presented in Table 1.
Table 1: Distribution of the respondents
SECTIONS RESPONDENTS PERCENTAGE
BSA 1A 21 17%
BSA 1B 13 11%
BSA 1C 14 11%
BSA 1D 19 16%
BSA 2A 12 10%
BSA 2B 12 10%
BSA 2C 8 7%
BSIA 3 5 4%
BSIA 4 18 15%
Total 122 100%
Description of Respondents
The respondents of this study are the 1st- 4th year
BSA Students of General de Jesus College school year 2021-
2022. They were asked for their consent and approval to
answer the questionnaire provided by the researchers. The
researchers were expecting an honest answer to have the
information they needed.
The 1st - 4th year BSA Students were chosen to
answer the questionnaires because of their course, are they
considering Internal Auditing as their career in the near future?
In addressing the key factors that contribute to the internal
auditing as a career choice, perceptions differences between
genders, internal auditing as a profession, and career of choice
among the undergraduate students were discussed as the
background literature of this study.
Factors that are affecting the student’s decision in
choosing their career path are academic year of study, gender,
age, and the type of undergraduate program. This was the very
reason why researchers choose undergraduate students of BSA
and BSIA.
Research Instrument
The researcher will be using the most common
research instrument, the questionnaires. The questionnaire is a
set of orderly arranged questions carefully prepared to answer
by a group of people designed to collect information.
12 | P a g e

13. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
The questionnaire is composed of six parts. The first
part contains the description of the respondent’s profile
including age, gender, and year level. The second part contains
the evaluated knowledge about internal auditing. The third part
consists of the factors that may affect the decision of
respondents to pursue a career in internal auditing in terms of
attitude, social influence, and intention. The fourth part
contains the perspective on Internal Auditors. The fifth part,
consists of the overall perception of Internal Auditing as a
career. And the last part contains the question if they will
pursue Internal Auditing.
The respondents will answer the questions by
checking the box that corresponds to their chosen scale
described as strongly agree, agree, neutral, disagree, or strongly
disagree.
Validation of the Instrument
In the validation process of this study, copies of the
questionnaire were given to the researcher’s adviser, wherein
this expert went through the research questions and the
questionnaire carefully to ascertain the appropriateness and
adequacy of the instrument. The researcher’s adviser
recommends using a rating scale or scale value as a tool to
interpret the data or the results. After receiving confirmation
that the questionnaire has been accepted, the researchers will
conduct a survey at General de Jesus College, inviting first-
and second-year accountancy students, as well as third- and
fourth-year internal auditing or BSIA students to participate.
Administration and Retrieval
The research study conducted was approved first by the
research adviser. In facilitating the instruments, the researcher
has chosen the research instrument to be an online survey in
which the respondents will be receiving a link leading to a
Google Form. The respondents have enough time to answer the
questionnaire with the utmost confidentiality and full honesty
for the main points needed for the study. The google form will
automatically collect all the responses in the form.
Data Gathering Procedure
After establishing the validity and reliability of how
gather-data, formulating questions appropriate for the study,
and all doing necessary modifications to the chosen respondent.
Two hundred twenty-three (223) copies of the questionnaires
distributed will be successfully completed and returned. The
researchers collected the data by means of a survey
questionnaire that compromises their age, gender, and year
level.
The first part contains the description of the
respondent’s profile including age, gender, and year level. The
second part contains the evaluated knowledge about internal
auditing. The third part, it consists of the factors that may affect
the decision of respondents to pursue a career in internal
auditing. The fourth part contains the perspective on Internal
Auditors. For the fifth part, it consists of the overall perception
of Internal Auditing as a career. And the last part contains the
question if they will pursue Internal Auditing. Their
corresponding answer to the questions are kept in accordance
with the agreement of the respondents and the researchers.
13 | P a g e

14. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
After, the respondents have taken the tests; the papers were
checked, tallied, interpreted, and analyzed.
Statistical Treatment of Data
To interpret the data effectively, the researcher will
use the following statistical treatment. The percentage,
weighted average mean and scale value, and verbal description.
Frequency count was used to summarizing the frequency
occurrence of the respondents’ answers on the demographic
profile.
Percentage was used to determine the proportion of the
respondents belonging to a specific category in terms of their
demographic profile.
Formula:
% = F x 100
N
% = Percentage
F = Frequency
N = Total number of respondents
100 = Constant value
Weighted Average Mean used to determine the overall
average responses of the respondents.
Formula:
WM = TWM
N
WM = Weighted mean
TWF = Total Weighted Frequency
N = Total Number of Respondents
Table 2: Scale Value and Verbal Description
ScaleRange DescriptionInterpretation
5 4.5 –
5.00
Strongly
Agree
The respondents
believe the
statement is entirely
accurate.
4 3.5 –
4.49
Agree The respondents
believe the
statement is
accurate.
3 2.5 – Neutral The respondents
14 | P a g e

15. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
3.49 believe the
statement is either
accurate or not.
2 1.5 –
2.49
Disagree The respondents
believe the
statement is not
accurate.
1 1.0 –
1.49
Strongly
Disagree
The respondents
believe the
statement is entirely
not accurate.
Chapter 4
Presentation, Analysis, and Interpretation of Data
This chapter presents the findings, analysis, and interpretation
of the data gathered.
1. How may the profile of the student respondents be
described in terms of:
1.1 age;
Table 3: Age of the Respondents
Age Frequency Percentage
17 years old0 0%
18 years old14 11.48%
19 years old51 41.80%
20 years old32 26.23%
21 years old11 9.02%
22 years old13 10.66%
23 years old0 0%
24 years old1 0.82%
25 years old0 0%
Total 122 100%
Table 3 summarizes the age distribution of respondents. The
majority of respondents were 19 years old, with a frequency of
51 and a percentage of 41.80, followed by the frequency of 32
or 26.23 percent on the age of 20 years old, come after this is18
years old with a frequency of 14 and has a weigh of 11.48
percent, followed by the age of 22 with a percentage of 10.66
and a frequency of 13, next in line is the age of 21 with a
frequency of 11 or 9.02 percent, lastly, with a frequency of 1 or
0.82 percent in 24 years of age. This table showed that students
in their early twenties had a basic understanding of internal
auditing.
The given ages in this table were consistent with the
results from Hanson (2021) that 92.0% of college students
were under the age of 24.
15 | P a g e

16. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
1.2 gender;
Table 4: Gender of the Respondents
Gender Frequency Percentage
Male 21 17.2%
Female 101 82.8%
Total 122 100%
Table 4 shows the frequency and percentage
distribution of the respondents in terms of Gender. Male
respondents were 21 or 17.2% while females were 101 or
82.8%.
The data implies that the majority of the respondents
were female. This result shows that females are more likely
Interested in Internal Audit in line with the study conducted by
Norazlisham & Mohd Amin (2011), female respondents were
of the view that internal auditing is a good profession if they
become internal auditors, more compared to male respondents.
1.3 year level
Table 5: Year level of the Respondents
Item Statement Frequency Percentage
First Year 55 45.1%
Second Year 43 35.2%
Third Year 5 4.1%
Fourth Year 19 15.6%
TOTAL 122 100%
Table 5 shows the frequency and percentage of the
respondents according to year level. The majority of the
respondents are in the first-year level with a frequency of 55 or
45.1%, followed by the second-year level with a frequency of
43 or 35.2%, then followed by the fourth-year level with a
frequency of 19 or 15.6%, and lastly followed by the third-year
level with a frequency of 5 or 4.1%.
This table indicates that most respondents were first-year
college BSA students. This means our first-year college
students are interested in Internal Auditing since it is related to
their current course.
Pafili and Mylonakis emphasized in their study that in
coming up with the right decision of what profession to take,
students can properly utilize their skills and knowledge during
their earlier years in college/university to gain proper
experience that could contribute to the development and
welfare of the society.
16 | P a g e

17. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
2. How may the
knowledge of
respondents about
IA be evaluated?
Table 6:
Evaluation of the
Respondent’s
Knowledge about
Internal Auditing
Table 4
shows the weighted
mean, verbal
description,
interpretation, and
rank of the
Evaluation of the
Respondent’s
Knowledge about
Internal Auditing.
Statement 3 “IA
improves the
effectiveness of
risk management,
control, and
governance
process” has the
highest weighted
mean of 4.45 with
the verbal
description of
“Agree” and
interpretation of
“The respondents
believe the
statement is
accurate”.
Followed by
statement 1
“Internal Auditing
adds value to the
organization” with
a 4.41 weighted
mean, verbal
description of
“Agree” and
interpretation of
“The respondents
believe the
statement is
accurate”. Next is
statement 2 “IA
helps organizations
to achieve their
objectives” which
has a weighted
mean of 4.39,
verbal description
of “Agree” and
interpretation of
“The respondents
believe the
17 | P a g e
Item Statement
Weighted
Mean
Verbal
Description
Interpretation Rank
1. Internal Auditing
adds value to the
organization.
4.41 Agree
The respondents
believe the statement
is accurate.
2
2. IA helps
organizations to
achieve their
objectives.
4.39 Agree
The respondents
believe the statement
is accurate.
3
3. IA improves the
effectiveness of risk
management,
control, and
governance process.
4.45 Agree
The respondents
believe the statement
is accurate.
1
4. IA is performed
by professionals
with an in-depth
understanding of the
business culture,
systems, and
processes.
4.34 Agree
The respondents
believe the statement
is accurate.
5
5. IA evaluates
emerging
technologies and
analyzing
opportunities.
4.27 Agree
The respondents
believe the statement
is accurate.
7
6. IA communicates
information and
opinions with clarity
and accuracy.
4.32 Agree
The respondents
believe the statement
is accurate.
6
7. IA assesses risks,
controls, ethics,
quality, economy,
and efficiency.
4.38 Agree
The respondents
believe the statement
is accurate.
4
8. IA examine
global issues.
3.88 Agree
The respondents
believe the statement
is accurate.
8

18. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
statement is accurate”. Statement 7 “IA assesses risks,
controls, ethics, quality, economy, and efficiency” has a 4.38
weighted mean, verbal description of “Agree” and
interpretation of “The respondents believe the statement is
accurate”. It is followed by statement 4 “IA is performed by
professionals with an in-depth understanding of the business
culture, systems, and processes” with a weighted mean of 4.34,
verbal description of “Agree” and interpretation of “The
respondents believe the statement is accurate”. Next is
statement 6 “IA communicates information and opinions with
clarity and accuracy” which has a 4.32 weighted mean with a
verbal description of “Agree” and interpretation of “The
respondents believe the statement is accurate”. It is followed by
statement 5 “IA evaluates emerging technologies and analyzing
opportunities” with a weighted mean of 4.27, verbal
description of “Agree” and interpretation of “The respondents
believe the statement is accurate”. Statement 8 “IA examine
global issues” has the lowest weighted mean of 3.88, with a
verbal description of “Agree” and interpretation of “The
respondents believe the statement is accurate”.
With an average weighted mean of 4.30, a verbal
description of “Agree”, means that the respondents believe the
statements are accurate about their knowledge of Internal
Auditing. This is in line with the study of Yu (2013) that all the
knowledge and skills of auditors needed in real practice were
believed to be taught profoundly in the curriculum.
3. How may the factors affect the respondents in pursuing
IA as a career choice be described in terms of:
3.1 attitude;
Table 7: Attitude as One of the Factors that Affecting Their
Decision to Pursue IA Career
Item
Statement
Weight
ed
Mean
Verbal
Descripti
on
Interpretati
on
Ran
k
1.
Pursuing
profession
al
certificatio
n and tests
in the field
of internal
auditing is
beneficial
to me.
4.20 Agree
The
respondents
believe the
statement is
accurate.
1
2. If I hold
a
profession
al
qualificati
on linked
to internal
auditing, I
can earn
high pay.
3.82 Agree
The
respondents
believe the
statement is
accurate.
3
3. Being
an internal
auditor
will
provide
better
4.11 Agree The
respondents
believe the
statement is
accurate.
2
18 | P a g e

19. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
opportuniti
es for me.
4. Salary is
the main
factor in
my career
choice in
internal
auditing.
3.64 Agree
The
respondents
believe the
statement is
accurate.
5
5. I like
the
challenges
related to
internal
auditing.
3.55 Agree
The
respondents
believe the
statement is
accurate.
6
6. I am
confident
that I can
be an
internal
auditor
someday.
3.72 Agree
The
respondents
believe the
statement is
accurate.
4
Average
Weighted
Mean
3.84 Agree
The
respondents
believe the
statement is
accurate.
Table 7 shows the weighted mean, verbal
description, interpretation, and rank of the Evaluation of the
Respondent’s Attitudes as One of the Factors that Affecting
Their Decision to Pursue an IA Career. Statement 1 which is
“Pursuing professional certification and tests in the field of
internal auditing is beneficial to me” has the highest weighted
mean of 4.20 with the verbal description of “Agree” and
interpretation of “The respondents believe the statement is
accurate” this also means that 54 of the 122 respondents said
they strongly agreed with the first statement. Thereon,
statement 3 which is “Being an internal auditor will provide
better opportunities for me” has the second-highest weighted
mean of 4.11 with the verbal description of “Agree” and
interpretation of “The respondents believe the statement is
accurate”. Next, is statement 2 which is “If I hold a
professional qualification linked to internal auditing, I can earn
high pay” has the rank of 3 with a weighted average of 3.82
with the verbal description of “Agree” and interpretation of
“The respondents believe the statement is accurate” this also
indicates that 53 of 122 respondents said they agreed with the
second statement. Followed by statement 6 which is “I am
confident that I can be an internal auditor someday” which has
a 3.72 weighted mean with the verbal description of “Agree”
and interpretation of “The respondents believe the statement is
accurate”. Statement 4 which is “Salary is the main factor in
my career choice in internal auditing” has a 3.64 weighted
mean, ranked as 5 with the verbal description of “Agree” and
interpretation of “The respondents believe the statement is
accurate”. Followed by a mean of 3.55 which statement 5 as” I
like the challenges related to internal auditing” with the verbal
description of “Agree” and interpretation of “The respondents
believe the statement is accurate”.
With an average weighted mean of 3.84, a verbal
description of “Agree”, means that the respondents believe the
statements are accurate towards their attitude in pursuing IA as
their career of choice. In accordance to (Isaac, 2013) One's
19 | P a g e

20. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
personality may embrace attitudes and opinions that affect the
way we deal with interactions with pe people and, in particular
choosing a career.
3.2 social influence;
Table 8: Social Influence as One of the Factors that
Affecting Their Decision to Pursue IA Career
Item
Stateme
nt
Weighte
d Mean
Verbal
Descripti
on
Interpretati
on
Ran
k
1. The
majority
of
individua
ls who
matter to
me
believe
that I
should
pursue
internal
auditing.
3.26 NeutralThe
respondents
believe the
statement is
either
accurate or
not.
1
2. My
friends
think that
I should
pursue
internal
3.01 NeutralThe
respondents
believe the
statement is
either
accurate or
4
auditing. not.
3. My
professor
s suggest
I should
get into
internal
auditing.
2.97 NeutralThe
respondents
believe the
statement is
either
accurate or
not.
2
4. My
family
would
like me
to
become
internal
auditor.
3.02 NeutralThe
respondents
believe the
statement is
either
accurate or
not.
3
5. I am
from a
family of
internal
auditors.
1.80 DisagreeThe
respondents
believe the
statement is
not accurate.
5
6. I
already
have a
reserved
position
in a
certain
company.
1.80 DisagreeThe
respondents
believe the
statement is
not accurate.
6
20 | P a g e

21. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
Average
Weighte
d Mean
2.64 NeutralThe
respondents
believe the
statement is
either
accurate or
not.
This table shows the weighted mean, verbal
description, interpretation, and rank of Respondents' Social
Influence as a Factor Influencing Their Decision to Pursue an
IA Career. The first item states “The majority of individuals
who matter to me believe that I should pursue internal
auditing” has the highest weighted mean of 3.26 with the
verbal description of “Neutral” and interpretation of “The
respondents believe the statement is either accurate or not.”
This also means that 43 of the 122 respondents said they were
neutral with the statement. Next, statement 2 has the fourth-
highest weighted mean that states “My friends think that I
should pursue internal auditing” with a weighted mean of 3.01
with the verbal description of “Neutral” and interpretation of
“The respondents believe the statement is either accurate or
not”. The following statement which is “My professors suggest
I should get into internal auditing” has the rank of the second-
highest weighted mean of 2.97 with the verbal description of
“Neutral” and interpretation of “The respondents believe the
statement is either accurate or not”. Next, is the statement “My
family would like me to become an internal auditor” which has
the rank of 3 with a weighted average of 3.02 with the same
verbal description and interpretation as those before it. The
next statement is “I am from a family of internal auditors”
which has a weighted mean of 1.80 with a verbal description of
“Disagree” and interpretation of “The respondents believe the
statement is not accurate” this also means that 12 of the 122
respondents said they disagree with this statement. Followed by
a mean of 1.80 which is the last statement as “I already have a
reserved position in a certain company” with having the same
verbal description and interpretation as the previous statement.
Overall, a verbal description of "Neutral," with an
average weighted mean of 2.64, implies that the respondents
believe the statements are either accurate or not in respect to
the social influence on their perception of IA as a career of
choice. In accordance with Liu and Srivastava (2015) and
Roach and Sauermann (2015) that social influence is not
universal and its effects may vary with context. Even though
social influence could come from multiple sources, the issue of
how these sources interact in shaping an individual’s career
choice still remains unclear.
3.3 intention
21 | P a g e

22. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
22 | P a g e
Item Statement
Weighted
Mean
Verbal DescriptionInterpretation Rank
1. I will pursue the
professional qualification to
become a certified internal
auditor after graduation.
3.35 Neutral
The respondents believe the
statement is either accurate
or not.
5
2. Internal auditing will be
my first priority in my career
decision.
2.98 Neutral
The respondents believe the
statement is either accurate
or not.
6
3. Pursuing to be Internal
Auditor is up to me.
3.66 Agree
The respondents believe the
statement is accurate.
3
4. Obtaining professional
qualification will enable me
to realize my ambition of
becoming a certified internal
auditor.
3.52 Agree
The respondents believe the
statement is accurate.
4
5. I want my degree to be
recognized even in
international.
4.03 Agree
The respondents believe the
statement is accurate.
2
6. I want to have a personal
space or office.
4.07 Agree
The respondents believe the
statement is accurate.
1
Average Weighted Mean 3.6 Agree
The respondents believe the
statement is accurate.

23. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
Table 9: Intention as One of the Factors that Affecting
Their Decision to Pursue IA Career
Table 9 indicates the result of the average weighted
mean of the respondent’s Intention in Internal Auditing rating
to 3.6 or a descriptive rating of agree. The respondents believed
that the following statements are accurate, “I want to have a
personal space or office” with a weighted mean of 4.07 as rank
1, “I want my degree to be recognized even in international”
has a weighted mean of 4.03 as rank 2, “Pursuing to be Internal
Auditor is up to me” with h weighted mean of 3.66 as rank 3,
“Obtaining professional qualification will enable me to realize
my ambition of becoming a certified internal auditor” has
weighted mean of 3.52 as rank 4; and believe either the
following statements are either accurate or not “I will pursue
the professional qualification to become a certified internal
auditor after graduation” has weighted mean of 3.35 as rank 5,
and “Internal auditing will be my first priority in my career
decision” with a weighted mean of 2.96 as the lowest, which is
rank 6.
Students' preference for professional membership, as
well as their job prospect beliefs, social beliefs, and capability
beliefs, are all positively and significantly associated with their
intention to pursue a professional qualification, according to
Hashim and Ghani (2020).
4. What are their perspective on Internal Auditors?
Table 10: Perspective on Internal Auditors
23 | P a g e
Item Statement Weighted Mean Verbal Description Interpretation Rank
1. Internal Auditors behave
ethically.
4.31 Agree
The respondents believe the
statement is accurate.
1
2. Internal auditors do not have
social skills.
2.15 Disagree
The respondents believe the
statement is not accurate.
6
3. Internal Auditors comply
with the law.
4.30 Agree
The respondents believe the
statement is accurate.
2
4. Internal Auditors are experts.4.20 Agree
The respondents believe the
statement is accurate.
3
5. Internal Auditors are
incorruptible.
3.70 Agree
The respondents believe the
statement is accurate.
5
6. Internal auditors are honest.4.07 Agree
The respondents believe the
statement is accurate.
4
Average Weighted Mean 3.80 Agree
The respondents believe the
statement is accurate.

24. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
Table 10 presents the Perspective on Internal Auditors with an
average weighted mean rating of 3.80 or a descriptive rating of
agree. The respondents have agreed in statement 1 “Internal
Auditors behave ethically” with a weighted mean of 4.31 as
rank 1; “Internal Auditors comply with the law” has a weighted
mean of 4.30 as rank 2; “Internal Auditors are experts” with
4.20 weighted mean as rank 3; “Internal auditors are honest”
has weighted mean of 4.07 as rank 4; “Internal Auditors are
incorruptible” with a weighted mean of 3.70 as rank 5. The
respondents disagree on Internal auditors do not have social
skills which has a weighted mean of 2.5 as the lowest.
Based on the findings, this implies that the
respondents perceive that internal auditors are ethical, comply
with the law, expert, honest and incorruptible. The result
revealed that the respondents do not perceive that internal
auditors have no social skills.
According to the IIA Code of Ethics, Auditors have
a duty to adhere to high standards of behavior (e.g. honesty and
candidness) in the course of their work and in their
relationships whether it be personal or with the staff of audited
entities. In order to sustain public confidence, the conduct of
auditors should be above suspicion and reproach.
5. How may the respondents view the Internal Auditing?
Table 11: Overall Perception of Internal Auditing
Item
Statement
Mea
n
Verbal
Descripti
on
Interpretati
on
Ran
k
1. The
internal
auditing
profession is
well-
respected
4.36Agree
The
respondents
believe the
statement is
accurate.
1
2. Internal
auditing is
just a lot of
rule-
memorizing
3.20Neutral
The
respondents
believe the
statement is
either
accurate or
not.
9
3. Internal
auditing is a
lot of fixed
rules doesn’t
involve
conceptual
skills or
judgment
2.80Neutral
The
respondents
believe the
statement is
either
accurate or
not.
10
4. Internal
Auditing can
offer me
good career
advancement
4.09Agree
The
respondents
believe the
statement is
accurate.
6
5. Internal
auditing is an
important
element of
4.30Agree The
respondents
believe the
statement is
2
24 | P a g e

25. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
management
since it
provides
audit services
for managers
at all levels
including the
board of
directors and
audit
committee
accurate.
6. Being an
internal
auditor
means
gaining an
effective
leadership
skill
4.07Agree
The
respondents
believe the
statement is
accurate.
7
7. Internal
auditing is
going beyond
accounting
and financial
records to get
a complete
view of the
operations
under
investigation.
4.07Agree
The
respondents
believe the
statement is
accurate.
8
8. Internal4.22Agree The 4
auditors gain
a full
understandin
g of how the
business
works
respondents
believe the
statement is
accurate.
9. Internal
auditing will
improve my
analytic
abilities
4.28Agree
The
respondents
believe the
statement is
accurate.
3
10. Internal
auditing will
improve my
communicati
on skills
4.20Agree
The
respondents
believe the
statement is
accurate.
5
Average
Weighted
Mean
3.96Agree
The
respondents
believe the
statement is
accurate.
Table 11 shows the weighted mean, verbal
description, interpretation, and rank of the respondent’s
Perception in Internal Auditing. Statement 1 “The internal
auditing profession is well-respected” has the highest weighted
mean of 4.36, verbal description of “Agree” and interpretation
of “The respondents believe the statement is accurate”.
Followed by statement 5 “Internal auditing is an important
element of management since it provides audit services for
25 | P a g e

26. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
managers at all levels including the board of directors and
audit committee” with a 4.30 weighted mean, verbal
description of “Agree” and interpretation of “The respondents
believe the statement is accurate”. Next is statement 9 “Internal
auditing will improve my analytic abilities” which has a
weighted mean of 4.28, verbal description of “Agree”, and
interpretation of “The respondents believe the statement is
accurate”. Then, statement 8 “. Internal auditors gain a full
understanding of how the business works” with 4.22 weighted
mean, verbal description of “Agree”, and interpretation of “The
respondents believe the statement is accurate”. Statement 10
“Internal auditing will improve my communication skills” has
a 4.20 weighted mean, verbal description of “Agree”, and
interpretation of “The respondents believe the statement is
accurate”. Next is statement 4 “Internal Auditing can offer me
good career advancement” with a 4.09 weighted mean, verbal
description of “Agree”, and interpretation of “The respondents
believe the statement is accurate”. Statement 7 “Being an
internal auditor means gaining an effective leadership skill”
and statement 8 “Internal auditing is going beyond accounting
and financial records to get a complete view of the operations
under investigation” both have a 4.07 weighted mean, verbal
description of “Agree”, and interpretation of “The respondents
believe the statement is accurate”. Statement 2 “Internal
auditing is just a lot of rule-memorizing” has a 3.20 weighted
mean, verbal description of “Neutral” and interpretation of
“The respondents believe the statement is either accurate or
not”. Statement 3 “Internal auditing is a lot of fixed rules
doesn’t involve conceptual skills or judgment” has the lowest
weighted mean of 2.80, with a verbal description of “Neutral”
and interpretation of “The respondents believe the statement is
either accurate or not”.
With an average weighted mean of 3.96, a verbal description of
“Agree” means that the respondents believe the statements are
accurate about their perception in internal auditing. Perception
is an important factor affecting career choices in the future
(Dowell et al., 2012).
6. How many of the respondents are willing to pursue IA?
Table 12: Evaluation of the Respondent’s Decision if they
are Willing to Pursue Internal Auditing
Items
Statement
Frequency Percentage
Agree 39 32%
Disagree 1 0.80%
Undecided 82 67.20%
Total 122 100%
The table shows the frequency and percentage of the
respondent's Evaluation of the Respondent’s Decision if they
are Willing to Pursue Internal Auditing. The majority of the
respondents are undecided with a frequency of 82 and a
percentage of 67.20%, followed by a frequency of 39 or 32% in
which is the respondents are agreeing to the statements, lastly 1
or 0.80% of the respondents beg to disagree.
This table indicates that most respondents are still
undecided whether they will continue to pursue internal
auditing as a career.
26 | P a g e

27. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
27 | P a g e

28. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
Chapter 5
SUMMARY, CONCLUSIONS AND
RECOMMENDATIONS
This chapter presents the summary of findings based on the
interpretations and analysis made. Conclusions and
recommendations were provided based on the data gathered.
Summary
This study was conducted to determine the perception
of the General de Jesus undergraduate students about Internal
Auditing as a career choice.
The following questions were the focus of this research:
1.How may the profile of the student respondents be
described in terms of:
1.1 age;
There are 112 respondents in this study. 51 or 41.08%
of them were 19 years old; 32 or 26.23% were 20 years old; 14
or 11.48% were 18 years old; 13 or 10.66% were 22 years old;
11 or 9.02% were 21 years old, and 1 or 0.82% is 24 years old.
1.2 gender;
Male respondents were 21 or 17.2% while females were
101 or 82.8%.
1.3 year level;
Out of 112 respondents, the majority is 55 or
45.1% were from the first-year level; 43 or 35.2% were from
thesecond-year level; 19 or 15.6% were from the fourth-year
level, and 5 or 4.1% were from the third-year level.
2. How may the knowledge of respondents about IA be
evaluated?With an average weighted mean of 4.30, a
verbal description of “Agree”, means that the respondents
believe the statements are accurate about their knowledge on
Internal Auditing.
3. How may the factors affect the respondents in pursuing
IA as a career choice be described in terms of:
3.1 attitude
With an average weighted mean of 3.84, a
verbal description of “Agree”, means that the
respondents believe that attitude affects their decision in
pursuing IA as their career of choice.
3.2 social influence
A verbal description of "Neutral," with an
average weighted mean of 2.64, implies that the
respondents believe that there are statements that are
which either accurate or not in respect to the social
influence on their perception of IA as a career of
choice.
3.3. intention
A verbal description of "Agree", has an average
weighted mean of 3.6, indicating that the respondents
believe that intentions affect their decision in pursuing
IA as a career of choice.
4. What are their perspective on Internal Auditors?
28 | P a g e

29. Internal Auditing as a Career of Choice: Undergraduate of General de Jesus College Students Perception
The respondents perceive that Internal Auditors are behaving
ethically, complying with the law, experts incorruptible, and
are honest. The result revealed that the respondents do not
perceive that internal auditors have no social skills
5. How may the respondents view the Internal Auditing?
With an average weighted mean of 3.96, a verbal
description of “Agree” means that the respondents believe that
Internal Auditing is a well-respected profession and is a good
career.
6. How many of the respondents are willing to pursue IA?
With 122 respondents, the majority of them are
undecided with a frequency of 82 and a percentage of 67.20%;
39 or 32% in which is the respondents are willing to pursue IA;
1 or 0.80% is not willing.
Conclusions
1.The majority of the respondents are 19 years old,
female, first-year students, and taking up Bachelor of
Science in Accountancy at General de Jesus College.
2.The respondents agreed and believed that the said
statements are accurate about their knowledge of
Internal Auditing, which means that they have
background knowledge of Internal Auditing.
3.The respondents generally agreed that attitude and
intention affect the decision in pursuing Internal
Auditing as their career whereas, social influence is
neutral.
4.The respondent’s perspective on Internal Auditors are
on the positive side.
5.The respondent’s agreed on the said statements about
their perception on Internal Auditing means they
believe that Internal Auditing is a good career.
6.Most of the respondents are still undecided if they will
continue to pursue Internal Auditing.
Recommendations
In the line with the study, the following recommendations were
drawn by the researchers:
1.Every student must have fundamental knowledge about
their course.
2.Researchers should consider a bigger sampling to
gather enough information for the study to become
more accurate and reliable.
3.The researcher would also like to recommend to
teachers to further introduce the course Bachelor of
Science in Internal Auditing to enlighten and give more
opportunities to students and future students.
4.Students can use this research as a basis for their study.
5.Future researchers can modify and improve this
research. It can be altered by conducting more research
studies and assessments of the undergraduate students
to know the respondent’s perception in pursuing
internal auditing.
29 | P a g e