DOAJ Open Access 2025

An empirical model for root cause analysis in the audit profession

Wendy Groot Caroline Meertens Tom Winkelaar

Abstrak

Audit firms conduct root cause analysis (RCA) to learn from errors and enhance future processes. This study aims to improve the effectiveness of these efforts by introducing a root cause taxonomy that categorizes underlying causes and develops a common language within the audit profession. Developed empirically and validated with data from an audit firm in the Netherlands, spanning from 2021 to 2024, the taxonomy includes six categories: Strategy and policy; Systems and procedures; Knowledge and understanding; Time and capacity; Human factors; and Client matters. Our findings reveal that the root causes frequently manifest in conjunction with one another rather than in isolation, indicating interdependencies. While the list of root causes is not exhaustive, this taxonomy offers a structured approach that can enhance consistency within the RCA practice.

Topik & Kata Kunci

Business Business mathematics. Commercial arithmetic. Including tables, etc.

Penulis (3)

Wendy Groot

Caroline Meertens

Tom Winkelaar

Format Sitasi

APA MLA BibTeX

Groot, W., Meertens, C., Winkelaar, T. (2025). An empirical model for root cause analysis in the audit profession. https://doi.org/10.5117/mab.99.148806

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Informasi Jurnal

Tahun Terbit: 2025
Sumber Database: DOAJ
DOI: 10.5117/mab.99.148806
Akses: Open Access ✓