ABSTRACT
Root-cause analysis (RCA) is a problem-solving technique to identify the source of defects, and by correcting issues at the source, help organizations, programs, and processes achieve their objectives. Identify the root cause step involves asking, and answering, more than who, what, when, where, and how. The expectation that internal auditors will perform RCA and get to the heart of the problems identified has been around for decades, yet it remains an elusive goal for many. RCA is an indispensable component of modern internal auditing. It makes the audit process more effective, because problems are corrected at the source so they do not recur. RCA requires extra time and effort, but it is worthwhile because it allows internal auditors to provide a more value-added result than merely tackling symptoms. When performing RCA the internal auditor should link events, consequences, and corrective actions.
