Internal auditors need the right tools to identify root causes of operational issues. Learn which approach an auditor should take to understand the reasons for delayed machinery maintenance.
Table of Contents
Question
An internal auditor noted that the organization’s production facility experienced a machinery outage, because routine machinery maintenance was not performed timely. Senior management asked the auditor why the maintenance was delayed, and the auditor did not have an answer. Which of the following tools or approaches should the auditor have used to help him better understand the circumstances?
A. A risk and control matrix
B. A root cause analysis
C. A spaghetti diagram
D. A process map
Answer
The best tool for the internal auditor to use in this situation is:
B. A root cause analysis
Explanation
A root cause analysis is a problem-solving approach that aims to identify the underlying causes of an issue rather than just addressing the symptoms. It involves thoroughly investigating an incident by asking questions to drill down to the fundamental contributing factors.
In this scenario, the machinery outage occurred because routine maintenance was not completed on time. However, the auditor did not have insight into why the maintenance was delayed when questioned by senior management. To better understand the circumstances, the auditor should have conducted a root cause analysis.
This would involve gathering data, interviewing personnel, and asking probing questions to determine the sequence of events and conditions that led to the maintenance delay. Potential causes could include inadequate scheduling, insufficient resources, breakdowns in communication, or other process failures. By systematically tracing the incident back to its origins, the auditor can provide management with a comprehensive explanation of the factors that allowed the machinery outage to occur.
The other options are not as suitable for investigating the reasons behind the delayed maintenance:
- A risk and control matrix documents risks and associated controls but doesn’t inherently analyze root causes.
- A spaghetti diagram maps physical movement and transportation but is not designed for identifying underlying issues.
- A process map outlines process steps and decision points but on its own does not drill down to root causes.
Therefore, conducting a thorough root cause analysis is the best approach for the internal auditor to take to understand and explain the circumstances leading to the delayed maintenance and subsequent machinery outage. This will provide valuable insights to management to help prevent similar incidents in the future.
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