2017C01 - Root cause analysis methods in auditing (Prof. dr. Bik RA, Prof. dr. Bouwens, Dr. Nolder)
What?
What are effective ways to conduct (continuous) Root Cause Analyses within audit firms?
Why?
Despite that Root Cause Analyses are well established in the broader “quality improvement and learning from errors” literature (e.g., medicine, aviation, safety, etc.) and has great promise for improving audit quality, we observe diverse use of it in (Dutch) auditing practice and minimal use of it in auditing literature. What are the specific characteristics of the auditing industry that would call for an auditing-specific Root Cause Analysis method (as compared to the general RCA methods)?
Knowledge dissemination:
FAR Practice note: Ten considerations for conducting Root Cause Analysis in Auditing
FARview #21 with Olof Bik
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Project Number
2017C01 -
Research team
Prof. dr. Olof Bik RA
Prof. dr. Jan Bouwens
Dr. Christine Nolder
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Involved University
Nyenrode Business Universiteit, Cambridge University, Open Universiteit -
Timeline
01/2017 - 06/2020