Audit techniques: The Root of the Matter


Performing root ​cause analysis requires that auditors recognize common myths associated with the process.

Most internal auditors would likely agree that audit findings can best be resolved by addressing, correcting, or eliminating the root cause as opposed to merely addressing symptoms, and that directing corrective measures at the root cause reduces the probability of recurrence. In fact, auditors whose reporting only recommends that management fix the issue — and not the underlying reason that caused the issue — could be failing to add insights that improve the longer-term effectiveness and efficiency of business processes, and thus the overall governance, risk, and control environment.

Root cause analysis enables auditors to produce deeper, more thorough reporting by providing an objective, structured approach to identifying and determining the most probable underlying causes of a problem or undesired event within an organization. 

Read the complete Internal Auditor article The Root of the Matter

Or download the PDF The Root of the Matter

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