An empirical model for root cause analysis in the audit profession
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...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Pensoft
2025-07-01
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| Series: | MAB |
| Online Access: | https://mab-online.nl/article/148806/download/pdf/ |
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