Root Cause Analysis in Auditing

http://www.journalofaccountancy.com/news/2015/mar/improving-audit-quality-with-root-cause-analysis-201511894.html The results of a survey from the International Forum of Independent Audit Regulators identifies some factors. The actual survey is located at this url. https://www.ifiar.org/IFIAR/media/Documents/General/IFIAR%20Global%20Survey%20Media%20Coverage/IFIAR-2014-Survey-of-Inspection-Findings.pdf