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ACCOUNTING-FIRM-MANAGEMENT5 MIN READ

Find the Real Cause of Late PBCs

Apply 5 Whys to identify a process-level cause of late client-provided-by-client items.

BrightLine Manufacturing delivered 19 of 37 PBC items after fieldwork began, delaying audit testing by three days and forcing weekend review work. 5 Whys: keep asking why the previous answer happened until the team reaches a process cause it can change. The common trap is stopping at 'the client was late,' which may be true but does not improve the next audit. Why 1 Why was testing delayed? Because 19 PBC items arrived after fieldwork began. Start with the observable delay, not a judgment about the client. Why 2 Why did those items arrive late? Because the client controller worked…

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