ABSTRACT
Internal audit clients are often worried that mistakes made during their daily activities will result in audit report findings. Poka-yoke is a Japanese term meaning mistake-proofing. It is a methodology that focuses on eliminating defects in products and services by preventing or drawing attention to human errors that can occur. In industrial environments, poka-yoke is often used as follows: orientation, sequence, weights, location, size, count and machine or system Check. While the term poka-yoke may be new, all of us has benefited from the application of its principles. Poka-yoke or mistake-proofing is done so errors do not happen in processes in the first place. Audit clients appreciate recommendations that improve the work environment and increase efficiencies and overall effectiveness. Poka-yoke does that and its principles can be used in service and industrial environments alike. Poka-yoke is a technique to mistake-proof processes, so instead of focusing on finding errors the focus is on preventing them.
