The extent of audits in which SAIs typically encounter IT systems varies widely. For convenience, SAIs have been grouped broadly under six heads below, depending on the volume of "IT Auditees" that they encounter.
A number of responses to the survey questionnaire have been analysed below with reference to this categorisation, for example, usage of audit software and professionally qualified EDP auditors. How far the tasks of these SAIs are facilitated by a standard development methodology is also depicted below to facilitate conclusions being drawn.
| Percentage of IT Auditees | 0-10% | 11-25% | 26-50% | 51-75% | 76-100% |
| Number of SAIs | 55 | 4 | 9 | 1 | 13 |
| Have qualified EDP auditors | 18 | 4 | 1 | 1 | 10 |
| Users of EDP software | 10 | 3 | 3 | 10 | |
| Where auditees use standard
methodology for system development |
7 | 1 | 1 | 6 |