DAY 10 OF 100 AUDIT LESSONS · Reporting
Find the Root Cause
Fixing the symptom may make an observation disappear temporarily. Addressing the cause is what improves the control.
Why this matters
Keep asking why until the recommendation addresses what allowed the issue to happen.
Take it into your next audit
Do not treat this lesson as theory. Connect it to the process objective, the risk, the control and the evidence available. Ask what the lesson changes about the way you plan, test, discuss or report your work.
Auditribe takeaway: Keep asking why until the recommendation addresses what allowed the issue to happen.
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