Table 3.

Results of Mediation Analysis.

Mediator	Path	Direct effect			Indirect effect			Mediation effect of PS/PC
		β	SE	95% CI	β	SE	95% CI
Perceived severity (PS)	TMS→PS	.08	0.08	[−0.05, 0.22]
	SETA→PS	.51	0.04	[0.37, 0.61]
	IAE→PS	.23	0.04	[0.07, 0.38]
	TMS→PS→COM				.03	0.02	[−0.02, 0.08]	No mediation
	SETA→PS→COM				.18	0.03	[0.10, 0.27]	Partial mediation
	IAE→PS→COM				.08	0.02	[0.03, 0.15]	Partial mediation
	PS→COM	.35	0.08	[0.22, 0.50]
Perceived certainty (PC)	TMS→PC	.06	0.05	[−0.01, 0.17]
	SETA→PC	.70	0.06	[0.61, 0.76]
	IAE→PC	.10	0.04	[0.03, 0.18]
	TMS→PC→COM				.03	0.02	[−0.03, 0.09]	No mediation
	SETA→PC→COM				.32	0.04	[0.22, 0.44]	Partial mediation
	IAE→PC→COM				.05	0.02	[−0.01, 0.11]	No mediation
	PC→COM	.46	0.04	[0.31, 0.59]

Note. TMS = top management support; SETA = security education, training, and awareness programs; IAE = internal auditing effectiveness; COM = intention to comply with ISP. β = path coefficient; SE = standard deviation; CI = confidence interval.