ABSTRACT
Internal auditors often struggle with the need to identify the source of issues and recommend corrective actions that solve problems at the source. The Five Whys is one of the simplest tools for root-cause analysis. It is easy to use, and the approach consists of asking "why" multiple items, each of which probes further into the source of the problem. The five Whys method is an iterative technique used to explore the cause-and-effect relationships underlying a problem. The primary goal of the technique is to determine the root cause of a defect or problem by repeating the question "Why?" The "5" refers to the typical number of iterations needed to resolve the problem, but identifying the root cause may take fewer or more times than five. The Five Whys is an effective technique to find the root cause of problems.
