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INTERNAL-AUDITING5 MIN READ

Root Cause Is Not the First Excuse

Write root causes that explain why the control failed and point to durable remediation.

Root cause is the part of the finding that decides whether remediation will hold. Symptoms describe what happened. Causes explain why the system allowed it. Corrective actions should attach to causes, not to embarrassment about symptoms. How to read the audit signal Start with the business objective, then identify the risk that could stop it. Name the control that should reduce that risk, and only then decide what evidence would prove design and operation. This sequence gives the reader a visible line from objective to audit conclusion. Common trap The common trap is starting from available documents. Available evidence is…

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