Internal audit control (30)

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37 Independent Variable Hospital oversight audit board Will be measured by a udit committee size, audit committee independence and audit committee financial literacy. Mean /Median/Standard deviation/ Variance Structured questionnaire Multiple linear regression Source: Researcher (2022) 3.8.1 Diagnostic Tests The study shall perform diagnostic tests which include; linearity test, normality test, homoscedasticity test and multicollinearity test. 3.8.1.1 Linearity Test The objective of the linearity test is to identify an independent and dependent variable relationship that is linear. According to Field (2013), the study used the Pearson correlation coefficient for the linearity test to determine the nature and scope of relationships. The standards to be utilized while contrasting the p-worth of free factors went from -1 to 1. When the other variable increases, a positive correlation indicates the possibility of an undeviating influence. If this is the case, the independent and dependent variables will have a linear relationship and the p- value will be less than 0.001. 3.8.1.2 Normality Test According to Hair, Black, Babin, & Anderson (2010), normality test is defined as the degree to which sample values are consistent with a standard distribution. Ordinariness test is vital since assessment of relapse model strategies are secured on a suspicion of ordinariness (Field, 2013). Field (2013), the Shapiro-Wilk test has greater power to detect deviation from normality, will be used to test normality in this study. The ShapiroWilk statistic has a value between 0 and 1. According to Razali & Wah (2011), probabilities (Sig value) greater than or equal to 0.05 prove
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