What are some factors that can explain variation in the number of

What are some factors that can explain variation in the number of meetings between the audit committee and the Chief Internal Auditor?

First, explain why you think there may be an association.

Then, test your hypothesis using regression analysis in excel to examine the data and explain the findings with appropriate reference to the INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (Pg. 3-5 in the attached PDF).