TFL Vsebine / Revija SIR*IUS

With Root Cause Analysis to Greater Added Value of Internal Audit

Notranji revizorji s svojim delom dodajajo vrednost organizaciji. Pri tem morajo njihovi rezultati izkazovati prodornost, proaktivnost in usmerjenost v prihodnost ter spodbujati izboljšave. To dosegajo tako, da pred pripravo priporočil proučijo temeljne vzroke nastanka nepravilnosti. Namen članka je prikazati različne tehnike proučitve temeljnih vzrokov in kako naj notranji revizorji te tehnike uporabljajo, da bodo opredelili priporočila, ki bodo prispevala največjo dodano vrednost organizaciji. Uvodni del je namenjen predstavitvi strokovnih okvirov, ki narekujejo uporabo tehnik proučitve temeljnih vzrokov, vlogo notranje revizije in poglede glede opredelitve priporočil različnih avtorjev. V drugem delu so prikazani primeri tehnik proučitev temeljnih vzrokov. V zaključku avtorja na praktičnem primeru prikažeta tipičen primer opredelitve priporočila, ki temelji na temeljnem vzroku. S člankom avtorja sistematično prikažeta teoretični pogled podajanja priporočil ter različne tehnike proučitev temeljnih vzrokov in sintezo teh dveh vidikov s končnim ciljem večje dodane vrednosti notranje revizije v organizaciji.

Internal auditors add value to the organization with their work. The results of their work must be insightful, proactive, and future-focused, and they have to promote organizational improvement. This is achieved by recommending improvement, and by following the principle that recommendations should reflect root causes of noncompliance. The purpose of this article is to present various techniques of root cause analysis and how these may be used by internal auditors to help them write recommendations, which will bring maximum added value. The introduction presents professional frameworks, which dictate the use of root-cause analysis techniques, the role of internal audit, and the views of various authors about recommendations. In the second part, different techniques of root-cause analysis are shown. In conclusion, the authors provide a practical example of defying a root cause-based recommendation. With this article, the authors systematically present the theory of defying a recommendation, as well as different techniques of root cause analysis, and synthesize these two different aspects of internal audit with their final goal being added value to the organization.