Root Cause Analysis
Techniques for identifying underlying causes of audit findings
Root Cause Analysis identifies the fundamental reasons why control failures or issues occurred. Addressing root causes prevents recurrence and drives sustainable improvement.
🎯 Common Root Cause Categories
- Process Design: Inefficient or ineffective procedures
- People: Inadequate training, skills, or resources
- Technology: System limitations or technical failures
- Policy: Missing, unclear, or outdated policies
- Management: Lack of oversight or accountability
🔍 Analysis Techniques
5 Whys Method: Ask "why" repeatedly to drill down to root causes
Fishbone Diagram: Visualize cause-and-effect relationships across categories
Pareto Analysis: Identify the vital few causes contributing to most issues
💡 Linking Causes to Recommendations
Ensure recommendations address root causes, not just symptoms. This leads to more effective and sustainable corrective actions that prevent recurrence.
💡 Best Practice
Involve process owners in root cause analysis. Their insights are invaluable for identifying true underlying issues and developing practical solutions.