ABSTRACT
One of the challenges internal auditors encounter when analyzing a finding is identifying the root cause of the problem. The Cause and Effect Diagram, also commonly known as the Fishbone Diagram and Ishikawa Diagram, serves as a very useful visual tool to identify the root cause of problems. It is a great tool and serves as a very useful supplement to the Criteria, Condition, Cause, Effect, and Recommendation (CCCER) Model used by many internal auditors to document internal audit findings. Fishbone Diagrams are ideal for participative exercises, where auditors can engage the rest of the team or client employees to identify the root cause of issues and brainstorm solutions. The Fishbone Diagram is a versatile and useful tool to identify the root cause of audit findings and generate ideas to correct them. Since Fishbone Diagrams are visual, they are easy to understand, construct, discuss, and use.
