
From the above table, it shows the result on if the manufacturing company’s return on equity is compared with their competitors, it then shows that 10% of the respondents were undecided and 23.3% disagreed while 46.7% agreed and 20% strongly agreed that their company’s return on equity is compared with other competitors with the use of process auditing.

The above table shows the result on the effect of process auditing on the market share of the manufacturing companies, it then shows that 10% of the respondents were undecided responds, 11.7% strongly disagreed and 15% disagreed, that market share of their companies has not increased in the last five years while 28.3% agreed and 35% strongly agreed that the market share has increased in the last five years due to an effective audit processing.