OPERATIONS AUDIT: DISCUSSION ASSIGNMENT WEEK 6

In today's time, auditors enjoy conducting audits because of Computer Assisted Auditing Tools and Techniques (known as CAATTs). These CAATTs refer to different software tools that allow auditors to examine transactions and processes using computer-assisted techniques. CAATTs has two main categories --- (a) audit software and (b) test data.

The following are POWERFUL AUDIT TOOLS that help audit:

MS Excel (for spreadsheets)
MS Access (for databases)
SAS Audit Software (for performance and statistical analysis)
ACL (for generalized audit)
Crystal Reports (for business intelligence)

Uses of CAATTs:

Creation of electronic working papers
Fraud detection
Analytical tests
Data analysis reports
Continuing monitoring
Curb stoning in surveys

The following are QUALITY CONTROL TOOLS that can be generated through the use of CAATTs:

Histograms
Control charts (e.g. Pareto Chart)
Cause and effect diagram (Fishbone & Ishikawa)
Force field analysis
Flowchart/ Process flow map/ Value stream map

DISCUSSION FORUM ASSIGNMENT

OF ALL THE QUALITY CONTROL TOOLS MENTIONED THROUGH LEARNING VIDEOS AND MATERIALS, WHAT IS THE BEST THREE TOOLS YOU CAN USE AND WHY? PLEASE DESCRIBE WHY THEY STAND OUT THE MOST.

Please provide your answers with a minimum of 200 words and a maximum of 500 words. Please observe proper citation and use APA format 7th edition.

FOLLOW THESE INSTRUCTIONS:

(1) INDICATE YOUR FULL NAME AND STUDENT NUMBER at the end of your post

(2) IF YOUR POST IS MORE THAN 300 WORDS, PLEASE SPLIT IT INTO TWO OR THREE POSTS. The 2nd and 3rd posts will be posted as a reply to create a THREAD-LIKE conversation.

(3) REPLY TO AT LEAST THREE of your classmates' perspectives to the best Es that impacts an organization. PLEASE MAKE A SUBSTANTIAL REPLY. Any reply without substance will not be graded.

The cut-off date in posting to this discussion forum is until December 13, 2021 11:55PM Philippine Time.

NOTE: Do not create a new question in the Discussion Forum in E-RTU. Please answer directly on the discussion link posted by Prof. Markie Grabillo.

Comments

UnknownDecember 8, 2021 at 1:23 AM
A business's quality control (QC) procedure strives to ensure that product quality is maintained or enhanced. Quality control necessitates the establishment of a culture in which management and employees strive for perfection. Anyone involved in quality assurance or process improvement must be able to detect and resolve quality issues quickly and efficiently. There are seven basic quality tools that can easily manage the quality of the overall business. Personally speaking, the three best tool that is most helpful are histogram, cause and effect diagram (fishbone), and the check sheet or tally sheet.

Histograms are useful as they help us represent the frequency distribution of data among different groups of a sample in a clear and concise manner, allowing us to quickly and easily identify areas for improvement within the processes. Just like the structure of a bar graph, each bar of it represents a group, and the height of the bar represents the frequency of data within that group. Histograms are especially useful for categorizing data, such as age, days of the week, physical measurements, or any other category that can be listed in chronological or numerical order. The cause and effect diagram is the next one, which allows users to identify the various factors (or causes) that lead to an effect, which is usually depicted as a problem to be solved. It assists the business in breaking down root causes that may contribute to a specific effect (in successive layers of detail). Finally, gathering and organizing data by type to evaluate quality requires the use of a check sheet or tally sheet. A check sheet captures data in the form of check or tally marks that indicate how many times a specific value has occurred, allowing businesses to easily pinpoint faults or errors in the process or product, defect patterns, and even specific defect causes. When measuring out operations, check sheets make it simple to capture preliminary frequency distribution data. When producing histograms, bar graphs, and other quality tools, this image can be utilized as a preliminary data collection tool.

Reference:
Lucid Content Team. What Are the 7 Basic Quality Tools, and How Can They Change Your Business for the Better?. Retrieved on Dec. 8, 2021 from https://www.lucidchart.com/blog/what-are-the-7-basic-quality-tools

-Bertiz, Coline B. (CBET-01-503A)

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Leila Lauren CarlosDecember 8, 2021 at 8:53 AM
In order to provide the best quality of service, an organization must have the best and effective quality control tools. For me, the following tools stand out the most:
1. Flowchart. Since our school or college days, we have all heard of the term "Flowchart." A flowchart is a diagram that depicts a workflow process, algorithm, or step-by-step process with arrows pointing in various directions. These flowcharts are used to depict organizational hierarchies, login systems, document work process flows, and billing transaction flows, among other things. This is the simplest quality tool, and it has long been the most widely utilized. A flowchart can be used to determine the actual sequence of events in a system. It is the step in the process that will provide information or a picture of how the process works and shed light on quality issues. The flowchart aids in pinpointing the specific location of the quality issue in the process;

2. Check Sheet. A Check Sheet is a document or spreadsheet that contains a list of questions or difficulties. The check sheet aids the organization in identifying issues that obstruct the delivery of a high-quality product. This list of issues or questions must be addressed. It is a simple way to collect data and information. It improves data collecting accuracy by using a simple procedure and format. It also significantly reduces data collection efforts. Rather than making up numbers and items, this data gathering is based on actual facts and figures. This data gathering process generates some sort of output, which is always in a distinct data format that is simple to analyze. It is utilized during the review phase, prior to production validation, and for any other project management task. It is used to guarantee that all of the essential pre-requisites have been met and that all of the relevant procedures have been accomplished before committing the document or deliverable to the business user; and lastly

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Hans Theo ValenzuelaDecember 8, 2021 at 9:33 PM
For a business to succeed, we try to make our products/service as best as we can. In doing so, we try to repeat every step until it breaks us. Seeing how big companies started out, we can definitely see how big an improvement it is. A lot of it comes from seeing defects and improve on it. The three most effective tools that stands out the most are The Flow Charts, the Check Sheet, and the Control Chart. Let’s Discuss first the differences of it. First, a flowchart is a graphic representation of a procedure, system, or computer algorithm. They're frequently utilized in a variety of fields to document, analyze, plan, enhance, and convey often complex processes in clear simple diagrams (Lucidchart,n.d.). Second, The Check Sheet is the most basic quality control tool. Its main goal is to standardize and coordinate data collection. This data can be gathered via tables, workbooks, or tables (Coutinho, 2017). Lastly, Process control charts are graphs or charts that plot process or management data (outputs) in a time-ordered sequence. It's a one-of-a-kind run chart. A center line, a 3-sigma higher control limit, and a 3-sigma lower control limit are usually included. There could also be 1- or 2-sigma boundaries drawn in. The process mean or average is shown by the center line (Jacobson, 2021).

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John Joseph C. CedoDecember 8, 2021 at 10:19 PM
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There are actually seven quality control tools that we may utilize in our organization, but the finest three in my opinion are the Pareto chart, Histogram, and Cause-and-effect diagram (also known as a fishbone or Ishikawa diagram). The Pareto chart follows the 80-20 rule when used as a quality control tool. This rule assumes that in any process, 20% of significant elements, sometimes referred to as the "essential few," create 80% of the process's or system's problems. The remaining 20% of difficulties are caused by 80% of minor variables (Lucid Team, 2019). The Pareto chart's objective is to show the relative importance of various parameters, helping you to identify and focus your efforts on the elements that have the greatest impact on a specific component of a process or system. Tallyfy (2020) A histogram is a chart that has multiple columns. These columns show the distribution by mean. The graph will have a bell-shaped curve if the histogram is normal. The histogram may help you display the frequency distribution of data among distinct groups of a sample in a clear and straightforward manner, allowing you to quickly and readily find areas for improvement in your operations (Lucid Team, 2019).
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John Carlo B. De VeraDecember 9, 2021 at 12:14 AM
According to Murdock (2017), due to various changes in the business and auditing processes as time passes by as well as technology continues to be advance, the internal auditor makes use of different quality control tools that helps assess the increased dynamics, risks, and data in the organization's operation. These quality control tools help organizations hedge risks, prevent defects or mistakes, and improve the quality of the products and services of the business. There are several quality control tools that a lot of businesses utilize in managing and controlling their data. These tools are all important in the efficiency of the internal audit in assessing the things that need focus and that need emphasis. From the various quality control tool, the three tools that stand out would be the flowchart, histogram, control charts. Based on Murdock (2017), a flowchart is a diagram that presents a process or sequence. This helps an organization to visualize a document that is easier to understand for most of the people in an organization. Hence, utilizing the flowchart will be essential for every people in a company to visualize the objectives and process that an organization would like to implement which will provide consensus to all. Secondly, the histogram is also an essential quality control tool that an organization uses. The histogram is a chart that shows frequency distribution about a given numerical data which represents certain intervals (Murdock, 2017). The histogram is important in an organization since it shows the trend that a business occurs in a certain time frame or a certain situation. These are significant in assessing periods where the company has its edge over the other and would make use of such in addressing periods that they come behind their goal. Lastly, the control chat is a diagram that showcases the strength and weakness of a control system or method utilized in a certain population or certain situation (Murdock, 2017). This tool is very helpful in assessing which system or policy is effective to the organization. It also addresses the system or policy that needs modification or needs removal. Hence, using a control chart will help the organization to be effective in assuring that every control system, policy and procedure that they implemented is by the objectives of the company. To sum up, all quality control tools are different from one another but have their importance to an organization. Utilizing a quality control tool need not be all of it but some tools that will be vital in the nature and operation of an organization to highlight the success of the organization.

REFERENCE:
Murdock, H. (2017). Operational Auditing. Florida: CRC Press.

DE VERA, JOHN CARLO B. | 2019-104382
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Jerick E. GuasinDecember 9, 2021 at 1:40 AM
There are companies that uses quality tools to help them monitor and as well as manage their quality initiatives. As discussed, there are several tools that a management can select from, there are only five discussed, however not limited to those. These tools may be used in a different situation most especially at times of problem-solving matters. As for me, three that what I think best tools are: flowchart, cause and effect diagram, and histograms.

First, flowcharts are something that so many of us are acquainted with. You've probably encountered flowcharts of reporting connections in organizational systems at one point or another. Flowcharts are often used to record the steps in a work process. Whenever it is necessary to discover where bottlenecks or breakdowns occur in work processes, this technique is used. Flowcharting the phase of a process gives a visual representation of what the procedure looks like and may throw light on difficulties that may arise along the course of the procedure. When enhancements are made to a process, flowcharts can also be used to demonstrate the modifications, as well as to demonstrate a new workflow process.

Second, cause and effect diagram, often known as a fish-bone diagram, is a diagram that depicts the many probable causes of a problem. It is used to demonstrate the relationship between two variables. To make use of this tool, you must first identify the issue you are attempting to answer and then simply put the problem in the box (head of the fish) to the right. Then, on the fish's spine, you'll make a list of the significant factors that contributed to the condition. People, process, materials, and equipment are the most common categories used to categorize the causes of an event. The causes of the issue are then discovered by ideation with a group of people who are acquainted with the situation. All the probable reasons may be discovered, and the information gathered can be utilized to design an improvement plan that will assist in resolving the issue that was found.

Jerick E. Guasin ; 2019-105702

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Erica C. BandolaDecember 9, 2021 at 5:57 AM
The seven audit quality control tools that were introduced to us were a great help in conducting audits in business especially for those that have a wide range of operations and involve a lot of work. Auditors nowadays can be more efficient and effective in monitoring the overall operations of the organization they handle. Among the seven audit quality controls, the best and most important quality controls in auditing are the flowchart, check sheets, and the cause and effect diagram. First, the most important control is the flow chart because this will be the most effective tool in plotting and planning the whole inspection in the operation. The staff may begin with pointing out ideas and steps that might be helpful for the improvement of the operation, once done, these ideas may be put into process by flow-charting the whole process. This may also help the auditor to point out the parts that might cause problems, then give some insights to avoid or eliminate those. Flow chart can give the staff and the auditors the whole vision of the plan. The next quality control that is also important is the check sheet. The check sheet is one of the tools that are helpful in tabulating the data gathered from the previous inspection of the operations. This tool helps to tabulate and summarize the data, arranging and utilizing them for better understanding and clear presentation of frequency (Montgomery, 2009; Omachonu and Ross, 2004). The last one is the cause and effect or the fishbone diagram tool that looks like a fishbone presenting or identifying the causes that contribute to a problem and the effects. This presents problem solving situations that were tabulated after the conducted operation. This will help the auditors to identify the categories and information that might be helpful to solve the problem.

B, Neyestani. (2017, March). “Seven Basic Tools of Quality Control: The Appropriate Quality Techniques for Solving Quality Problems in the Organizations.” https://mpra.ub.uni-muenchen.de/77941/1/MPRA_paper_77941.pdf
P, Lotich. (2019, May 8). 7 Management Tool for Quality Control. The Thriving Small Business. https://thethrivingsmallbusiness.com/seven-management-tools-for-quality-control/

-BANDOLA, ERICA C. (2019-105307)
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Me-An Joy A. OmpadDecember 9, 2021 at 8:48 AM
A quality of an output or the result of a business is important especially nowadays that there are many competitors. You need to think ahead of them in order for your business to be successful. According to the PMBOKGuide (n.d.), the control quality process is complying the results with its best quality that will satisfy the possible users. There are several quality tools controls that is mentioned, but for me the 3 quality controls tools that is useful and easy to use are flowchart, control charts, and the Force field analysis.
The flowchart stands out because it is easy to identify the essential steps and help you to evaluate and give more idea. It can help you to visualize the whole situation and gives you an idea on your next step. However, because it can create a broad option, it can get a bit out of control and end up not doing things efficiently and effectively. Next is the control charts, it identifies the strengths and weaknesses in the process. It helps the auditors to assess the right action for a smooth operational because it this tool guides the auditor to adjust things like your weakness in internal control. Last is the force field analysis, which is identifying your pros and cons, or the positive and negative action in your previous decision. It stands out because it can give you a clear analysis about your decision and help you to minimize or, if possible, eliminate the negative effect to achieve the goal. (1/2)
-OMPAD, ME-AN JOY A.
2019-104916
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Sangol, Learein J.December 10, 2021 at 12:04 AM
Many companies use quality tools to track and manage their quality objectives. It assists employees in identifying typical problems that arise frequently, as well as their core causes, in order to develop concrete solutions for higher-quality outputs. Personally, the three quality controls that stood out the most for me are : flowchart, histogram and cause and effect diagram.

Flowchart, is a diagrammatic representation that uses a series of symbols to represent the steps in a process or operation. It visualizes a picture that includes the inputs, actions, decision points, and outputs for using and comprehending easily concerning the overall objective through process. This chart, as a problem-solving tool, can be used to carefully locate and analyze areas or points of process that may have had potential problems by "documenting" and describing an operation, making it extremely valuable in locating and improving quality into process.

Histogram, plays a vital role for the professionals who are frequently tasked with evaluating and understanding the behavior of various groupings of data. It is a effective tool for describing the frequency distribution of observed values of a variable. It's a form of bar chart that shows the distribution of data and the amount of variation within a process, as well as both attribute and variable data of a product or process. Basically, it allows the management to visualize a plan and take corrective and preventative measures to risks that influence the overall operation.

Cause and effect diagram, studies and evaluates all of the potential or real causes that result in a single consequence in a systematic manner. It also assist organization in providing problem solving operations by gathering and categorizing plausible causes, obtaining a common understanding of the problem, identifying gaps in current information, rating the most likely causes, and analyzing each cause.

In conclusion, the ability to identify and resolve quality-related issues quickly and efficiently are essential in every industries. Therefore, these quality control will surely help the organization to achieve their desired outcomes.

References :
Neyestani, B. (2017). Seven Basic Tools of Quality Control: The Appropriate Techniques for Solving Quality Problems
in the Organizations. https://doi.org/10.5281/zenodo.400832

SANGOL, LEAREIN J.
2019-106977
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AnonymousDecember 10, 2021 at 12:44 AM
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Good quality control assists businesses in meeting consumer demands for better products. Quality control entails testing units to see if they meet the specifications for the final product. The purpose of the testing is to determine whether any corrective actions are required in the manufacturing process. There are seven basic quality tools that can be used to easily manage the overall quality of the business. Flow charts, histograms, and check sheets are the three most useful tools in my opinion.

1. Flow Charts are the most basic quality tool, and it has long been the most popular and widely used and accepted in organizational setting because it is developed after establishing understandings of inputs, outputs, decision points, and decision-making bases which serve as a foundation that can imply the quality that can be made with the help of the flow chart. Also, a flowchart is used as a tool to improve the processes chosen for the project and is a very useful tool to identify non-value-added activities.

2. Histograms is a type of bar graph that also looks similar to a bar graph that depicts the distribution of variables or causes of problems. The histogram is one of seven basic quality tool that allows an organization to depict and pinpoint the problems and minimize them and is one of the powerful quality planning and control tool to understand preventive and corrective actions.
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AnonymousDecember 10, 2021 at 12:45 AM
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3. Check Sheet data collection is an important activity in the problem-solving process because it serves as the foundation for subsequent action. Data can be numerical, observational, or subjective that’s why check sheet is useful because it is one of the seven basic tools of quality control and the simplest way to collect data and information also easy to understand and complete in all aspects for accurate data collection. This data collection is based on actual facts and figures, rather than made-up numbers and items. This data collection process ease and paved way for success whenever this tool is used.
Reference:

B, Neyestani. (2017, March). “Seven Basic Tools of Quality Control: The Appropriate Quality Techniques for Solving Quality Problems in the Organizations.” https://mpra.ub.uni-muenchen.de/77941/1/MPRA_paper_77941.pdf
Software Testing Help (2021). 7 Basic Quality Tools: Quality Management, Control and Improvement Tools. Retrieved December 09, 2021, from https://www.softwaretestinghelp.com/quality-tools/

RETONE, RENCE LOUIESE E. (2019-105248)
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Thea Sofia A. BarabichoDecember 10, 2021 at 1:56 AM
Quality Control is the process whereby products and services are weighed to determine if they have met the company’s standard and quality. Through this, the business can monitor if the said products and services need to be repaired, improved, and maintained at a certain level. This procedure can be easily made with the help of the quality control tools created by the Computer Assisted Auditing Tools and Techniques (CAATTS) which allows auditors to examine transactions and procedures using the computer-assisted techniques.
Among the quality control tools, the Pareto Chart which is also known as the 80/20 rule is the tool that stands out the most in my opinion. It says that 80% of the events and transactions which happen in an organization are caused by 20% of the causes (Murdock, 2017). It is a bar graph of data which shows the largest number of frequencies to the smallest. I like this tool the most because it determines the top problems which are needed to be addressed and targeted first.
In addition to this, Control Charts piqued my interest next. It is used to plot data points over time and illustrates a movement of the data (Lotich, 2019). It has a central line which is called the average or target value for the procedures which are being plotted, an upper line for the ceiling limit, and a lower line for the floor limit of allowable value of the established performance specifications. I can see it as an effective tool for monitoring quality control because it helps the auditor conclude if the processes are stable and under control.
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Batulan, AnnaDecember 10, 2021 at 4:24 AM
Flow charts are composed of different common symbols. It presents a chronological flow that summarizes a series of events or certain processes that can be used for a variety of purposes, for instance, to communicate the procedures performed or to simplify the maintenance of audit operational programs. By using flowcharts, it can help you examine a problem more quickly. And you will be able to visualize the processes right away and it will be much easier to analyze and comprehend, as well.

Unlike flow charts, a Pareto chart can be confusing because it is a three-variable tool which consists of a bar graph and a line graph that illustrates a frequency and a cumulative impact. On the positive side, you can organize or plot various data and information at the same time such as ranking a risk in their severity from lowest to highest points to immediately identify which to prioritize with those risks.

On the other hand, in scatter diagram, it has a pair of numerical data on each axis, each with one variable which are useful in detecting and determining the relationship between the two possible variables. This is where you can have control over the variables you input, because you can change the independent variable to monitor the changes in the dependent one.

Reference: Murdock, H. (2017). Operational Auditing: Principles and Techniques for a Changing World. CRC Press Taylor and Francis Group.

BATULAN, Anna Marie M.
2019-102079
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Mark Raven R. DizonDecember 10, 2021 at 6:05 AM
The best three tools that I can use are Histograms, Cause and Effect Diagram and Control Charts. First is histogram is the most commonly used graph to show frequency distributions. It looks very much like a bar chart, but there are important differences between them. This helpful data collection and analysis tool is considered one of the seven basic quality tools. Next is A Cause and Consequence Diagram is a graphical tool that shows a list of causes that are linked to a given effect. A fishbone diagram or an Ishikawa diagram are other names for it (created by Dr. Kaoru Ishikawa, an influential quality management innovator). A list of possible reasons is organized into groups in the graph. Lastly is A quality control chart is a graphical representation of whether a company's products or processes are fulfilling its goals. If issues develop, the quality control chart can be used to determine how far they deviate from the specifications and assist in error correction.

DIZON, MARK RAVEN R.
2019-107007
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Mark Raven R. DizonDecember 10, 2021 at 6:05 AM
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Mark Raven R. DizonDecember 10, 2021 at 6:06 AM
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Mary Angelou N. AronceDecember 10, 2021 at 7:43 AM
There are seven powerful tools that could be used in auditing quality controls as they help the quality of the business. But as for me, the top three best quality control tools are the control chart, force field analysis, and flowchart.

As to the control chart, it is a chart that determines the strength and weaknesses of the business. It helps the company analyze its strategies to know further what action needs to be developed and areas to be maintained. A control chart is suitable for a business that wants to be more competitive in a market. Followed by the force field analysis, it also analyzes the strength and weaknesses of an organization's conflict. It is an efficient method for obtaining a thorough overview of the various factors in a potential organizational change issue. When complete involvement is not possible, this may negatively impact, resulting in an assessment that does not produce an accurate picture of the supporting and opposing forces. Overall, complete cooperation of all parties is the key to building an excellent force field analysis and becoming more productive in the workplace. And lastly, the flowchart is a graphical representation of the steps and decisions required to complete a process. It simplifies the complex and promotes shared understanding. The flowchart is helpful as it helps the business decide whether to continue or not the operation of the one activity. To sum up, the seven quality controls are all worthwhile, but they all have different impacts on the business. It would be best if you utilized them to use them in the business's success.

References:
Accounting Made Easy. (2021, December 5). Quality Control & Audit Tools (in Filipino). Retrieved December 10, 2021. https://www.youtube.com/watch?v=0H94RkJGxoA&list=PLqmYUi2kytZYI68mPBCbvZLlQETDe8tat&index=9

CQE Academy. (2021, July 21). The 7 Quality Control (QC) Tools Explained with an Example!. Retrieved December 10, 2021. https://www.youtube.com/watch?v=yuH35ottILU

ARONCE, MARY ANGELOU N. 2019-105627
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niel camoronganDecember 10, 2021 at 8:05 PM
For me, it will be the Pareto chart or the 80%-20% rule. this means that you need to focus on the factors that when added the sum of the results represents 80% or more of the whole problem. After solving them then you can focus on the rest of the factors or the 20%.

According to jmp.com, Pareto charts guides individual or the entity in deciding which part of the problem to solve first. It is useful for determining the most frequent outcome of a categorical variable. It will limit the factors the management must focus on. This will be beneficial on part of the management because it will give them more time to focus on other factors for the growth of the business such as expansion and going international. Jmp.com also states the Pareto chart is a bar graph that is specially designed to know the major cause of a problem. This will be helpful in easily identifying the major factors affecting the performance and if modified will have a noticeable and significant impact. This will reduce the time auditing the performance of the entity and can keep up with the changes in the market environment faster or at least keep up with its pace.

REFERENCE:
Pareto chart. JMP. (n.d.). Retrieved December 11, 2021, from https://www.jmp.com/en_ch/statistics-knowledge-portal/exploratory-data-analysis/pareto-chart.html.
What is a pareto chart? ASQ. (n.d.). Retrieved December 11, 2021, from https://asq.org/quality-resources/pareto.

NIEL CAMORONGAN
2019-102455
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Rhea Lyn MendozaDecember 10, 2021 at 9:12 PM
Quality control tools assist organizations in gathering and analyzing data users can easily understand and interpret information. These models necessitate extensive planning and the gathering of pertinent information about end-users.

Off all the quality control tools mentioned from the videos, the most effective tools for me are the following:

Flowcharts are typically used to specify departmental structures and enables management to easily identify inefficiencies and unnecessary procedures within the company operation. It is easier and more effective to convey something visually than to present it verbally. Flowcharts can assist the management in drawing design models in such a way that it demonstrates every step of the process in a clear and direct manner.

Fishbone diagrams assist users in identifying the various factors that lead to an effect, which is typically reflected as a problem or risk that needs to be solved. When there is a serious problem in the organization, it is critical to recognize all of the possible causes before formulating a solution. In this way, we can solve the associated risks in the operation completely rather than addressing only a portion of it and allowing the damage to persist.

Pareto Chart works in accordance with 80-20 rule. In any process, 20% of the major factors cause 80% of the problems, while the remaining 20% are caused by 80% of minor factors. It is considered to be a powerful quality and decision-making tool as it helps in evaluating competing risks and calculating the impact of resolving them. This allows management to concentrate on the solutions that will provide the greatest benefit.

Thus, these three quality control tools have a significant role in the management as it provides a useful framework for solving organizational risks that no other method can solve as well. It identifies the common problems as well as their root causes which can occur in the ordinary course of the organization.

Reference:
Lotich, P. (2019). 7 Management Tools for Quality Control. https://thethrivingsmallbusiness.com/seven-management-tools-for-quality-control/

Accounting Made Easy. (2021, December 5). Quality Control & Audit Tools (in Filipino). Retrieved December 10, 2021. https://www.youtube.com/watch?v=0H94RkJGxoA&list=PLqmYUi2kytZYI68mPBCbvZLlQETDe8tat&index=9

- MENDOZA, RHEA LYN B. (2019-101819)
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MARY ANN JINTALAN CEBUANODecember 10, 2021 at 10:05 PM
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Don Luis M. VillanuevaDecember 10, 2021 at 10:07 PM

Auditing tools make auditors to make their job more effective and efficient. These are tools that are developed by statisticians, economists, mathematicians, equity control managers and finance managers to properly access the whole process of business.

For me the three best audit tools that I can use are Control charts, Force field analysis and Flow charts. Control chart is a graph that shows the changes in management overtime. It shows the strengths and weaknesses of the controls. In this chart there is a line in the middle that is called control limit and an upper line called upper limit and a lower line called lower limit. I can say it’s one of the best because it resolves the problems in the control and it properly monitors it by setting the standards through the lines. Another one is Force field analysis, it is a tool that resolves conflicting opinions by comparing the pros and cons and weaknesses and strengths. This is done within the organization and the final action is the choice of the majority. For me this is one of the best tools because the internal people have the proper communication to resolve the problem. Lastly is the flow chart. It is also called process flow diagram, it’s the flow of process in sequential order. Flowchart is helpful to describe various processes, such as a manufacturing process, an administrative or service process, or a project plan. I considered this as one of the best audit tools because it provides the steps and process of a thing to do it right and serves as a guide, this will be helpful to stay on track and recalibrate if there are problems.

Reference:
McClintock, T. (n.d.). Tools and Techniques Useful in Quality Planning, Assurance, and Control. https://d1wl9nui6miy8.cloudfront.net/media /965849/wp-tools-and-techniques-useful-in-quality planning.pdf
Lotich, P. (2019). 7 Management Tools for Quality Control. https://thethrivingsmall business.com/seven -management-tools-for-quality-control/

-VILLANUEVA, DON LUIS M. (2019-102313)
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MARY ANN JINTALAN CEBUANODecember 10, 2021 at 10:09 PM
Quality control tools help businesses to analyze information and processes for easy understanding and to identify problems with their corresponding causes and effects. There are various quality control tools that have been discussed that can help the company as well as the auditor to have an outstanding audit report. Personally, I think the three best tools are histograms, control charts, and fishbone (cause and effect) diagrams.
Fist, Histograms are charts that depict the frequency distribution of numerical data using rectangles, each of which represents an interval. The histogram may help you describe the frequency distribution of data clearly and concisely among different groups of a sample, allowing you to quickly and readily find areas of improvement within your operations (Lucidchart,2019). For the auditor, it can be very helpful as histogram is used as a preventive measure to optimize procedures. Auditor can easily determine and understand processes which can help to have corrective actions.
A control chart, on the other hand, is a graph that is used to display and study the evolution of a process over time. Control, according to Murdock, is related to risk, and it is required to monitor and analyze if these controls bring value to the process, as well as how to strengthen those controls. As a result, the company's management must establish performance standards that will be used to monitor the performance of processes and programs and identify anomalies that necessitate management action, which can only be accomplished through the use of control charts. Unfortunately, this tool is rarely utilized, and a control chart may be highly useful, especially for auditors, who can compare historical data with current data to evaluate if the processes are stable and under control. Furthermore, as Murdock noted, these charts may be used to anticipate the process's future performance, and if the process is out of control, a study of the chart can help determine the source of the problem.

Mary Ann J. Cebuano (2019-106907)
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Helen Grace GarciaDecember 10, 2021 at 11:45 PM

There are numerous quality control tools that can be used by any professional or business to help with quality improvement processes. And, these tools can be used in a variety of ways and each has its own advantages and limitations, and because of that, businesses must choose and employ the appropriate tools based on the nature of the problem. Among the tools discussed, I believe flowcharts, check sheets, and cause-and-effect diagrams are the most outstanding.

Flowcharts are diagrammatic presentations that display the steps in the proper sequence or the workflow process. (Lotich, 2019). According to software testing help, each step in a flowchart is an action, and the results produce an output, which is then used as an input to the next step. Thus, all the steps are interconnected. So, if the first step is incorrect, the subsequent steps are also incorrect. Furthermore, this problem-solving tool allows for the visualization of complex systems within a company that helps auditors identify critical process points for control and quality issues in the process, determine the root cause of the problem, and implement a more robust, timely, and effective resolution for improvement. This tool is also used to demonstrate changes in a process when improvements are made or to show a new workflow process. (Newman, 2019).

Check sheets are another important quality control tool. It is usually a list of problems in a document or spreadsheet. It displays how many times each value occurs, and as more data is collected, the information becomes more useful. It significantly reduces data collection efforts. Also, its simple method and format improve data collection accuracy, and the data is easy to review and analyze, assisting the organization in identifying problems, defects, and other issues that prevent the delivery of a quality product. It also helps to ensure that all of the necessary conditions have been met and all of the necessary steps have been taken. (Sahni, 1998).

The cause-and-effect diagram is also known as the "fishbone diagram" and is sometimes called the "Ishikawa diagram" after its inventor. This diagram describes a relationship between variables. It displays all of the factors that contributed to the outcome and their relationships to it. This tool is used to identify the main root cause or problem. To determine the root cause (problem), each cause (factor) must be thoroughly analyzed and eliminated in order to identify the most probable root cause that can be selected for corrective measures. (Sahni, 1998).

In conclusion, these quality control tools are undoubtedly essential to any industry as they are useful in identifying quality-related problems or other problem-solving opportunities. They are also useful in developing resolutions or improvement plans to address the identified issues and achieve the desired results.

References:
Newman, E. (2019, April 1). How flowcharts help auditors improve. Yonyx.Com. https://corp.yonyx.com/customer-service/how-flowcharts-help-auditors-improve/
Sahni, A. (1998, April 1). 7 basic tools that can improve quality. Mddionline.Com. https://www.mddionline.com/design-engineering/7-basic-tools-can-improve-quality
Seven Basic Quality Tools: Best quality management and improvement tools. (2021, November 29). Software Testing Help. https://www.softwaretestinghelp.com/quality-tools/?fbclid=IwAR059hmrntY_0U_LlSe14fweqbx4980tkWiwtJA_BsKwZrLmQtqeVO2Zwgw

- GARCIA, HELEN GRACE M. (2019-106976)
- CBET 01-503A
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UnknownDecember 10, 2021 at 11:51 PM
It is expected for internal auditors to provide reasonable assurance on the matters within an organization, especially its conformity to the required system that governs their conduct. This assurance also involves quality assurance that makes sure that products and services offered are of high quality. Quality assurance is a process that focuses on preventing the occurrence of defects or mistakes in the products or services delivered by an organization. Among the quality control tools discussed, the three tools that stand out and are most significant are the Cause and Effect (Fishbone, Ishikawa) Diagram, Flowchart, and Check Sheet.

Every problem comes from various reasons or causes that affect the whole organization badly. The utilization of a cause and effect diagram is beneficial as it helps identify the rationale behind the issue in the organization. It is crucial to identify the possible causes as it will aid in addressing the problems by formulating corrective action to resolve the matter.

The flowchart is a visual representation of a process, which portrays the execution of an action. It is vital for an organization as it helps determine loopholes in the process that results in concerns in their operation. The determination of these loopholes is essential in risk mitigation.

A check sheet is a tool used in collecting and analyzing data. It is helpful in an organization as it helps summarize and present the frequency a problem occurs in its operation. It allows for easy tabulation and understanding of information as it is well-presented. Knowing the number of times a problem transpires is significant for an organization since it will enable them to understand what and where is the inadequacy in their system.

The three tools I have chosen are those tools that are basic and easy to use because aside from it being helpful if organizations cannot utilize this effectively, how can they expect to execute the others. Furthermore, organizations must focus on risk mitigation. Hence, these three are the most beneficial.

Reference:
Murdock, H. (2017). Operational Auditing: Principles and Techniques for a Changing World. CRC Press Taylor and Francis Group.

DIZON, JAKE C. (2019-106975)
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Khyla DalmacionDecember 11, 2021 at 12:29 AM
Quality control (QC) is a corporate procedure that aims to maintain or improve product quality. Quality control necessitates the establishment of a culture in which management and employees strive for perfection. The creation of well-defined controls is an important part of quality control. These controls aid in the standardization of both production and quality-control responses. Quality Control (QC) is very essential in a business because it ensures that defective goods do not go out to the public.

There are different quality controls that one's company uses and out of all those, these three stood out the most for me. First is the Cause-and-effect diagram which is also knows as Ishikawa or fishbone diagrams. Its function is to identify many possible causes for an effect or problem and sorts ideas into useful categories. This tool is very essential because it helps you to think broadly. Determining a problem is hard and having to think all the possible causes of it are really a big factor to the business. Second is the Control Chart. It serves as a graph to compare current data to historical control limits that lets you know of you're operating consistently. Using this tool will help you to monitor the process variation whether it is unpredictable or not. By knowing the activities of your company, it will be much easier for you to sort out problems that will arise. And lastly, the Histogram. It is by far the most commonly used graph of the auditing department for showing frequency distributions, or how often each different value in a set of data occurs.

DALMACION, KHYLA BERNADETTE S.
2019-105708
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Stephanie BalaysocheDecember 11, 2021 at 5:05 AM
There are several tools available these days to ease the job of the auditor in conducting an audit. Moreover, a lot of companies employ quality control tools to aid in the monitoring and management of their process improvement. However, among these quality control tools utilized by many auditors, the best three tools from my viewpoint are control charts, cause and effect diagrams, and flowcharts.

The control chart is an example of a quality improvement tool that can help to determine whether a process is stable and predictable, making it easy to identify factors that might lead to variations or defects (Lucidchart, n.d). This is a great tool for an internal auditor to determine the strength and weaknesses of the controls set by management. Moreover, this tool is definitely helpful in the decision-making of the management as it identifies which processes are under control and if these controls are below or above the control limit. As stated by Murdock (2017) these charts can be used to predict the future performance of the process and if the process is not in control, the analysis of the chart can help to identify the source of the problem.

Next is the cause-and-effect diagram or simply known as the fishbone or Ishikawa diagram. The reason it is called a fishbone is due to its resemblance to the ordinary bone of the fish. This tool is a huge help for the auditor to identify the root causes of the problems or defects in an organized and presentable way. In fact, a fishbone diagram is not merely a tool to identify the root cause of the problem, but also a tool to explore solutions to the problem (Murdock, 2017). This diagram provides auditors with not only the root causes of the issues. But it also helps them to exercise their problem-solving skills in order to give management a better solution for those problems that are currently existing within the organization.

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BALAYSOCHE, STEPHANIE (2019-101856)
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UnknownDecember 11, 2021 at 5:51 AM
In today's business world, quality is an essential component of every company's growth and long-term success. As a result, one of the most important elements of any company is effective quality control. There are seven quality control tools that can utilize and these are histograms, control charts, pareto chart, fishbone diagram, forcefield analysis, flowcharts, and scatter diagram.

Of all the quality control tools mentioned above, the best three tools that can be use are histograms, forcefield analysis, and flowcharts. Histograms are a type of graph that displays data and the frequency of distribution. Simply looking at the graph allows you to determine whether or not something is wrong with the operation. You will then dig up information about the changes and seek for possible adjustments based on your assessment. The next one that I think stand out is forcefield analysis. Here, the data are collected and tabulated to record the frequency of specific events. It is simple to implement and comprehend. It can provide a clear view of the organization's situation and condition. It is also efficient and powerful since it weighs the advantages and disadvantages of an idea, product, or service and assesses its strengths and weaknesses. Lastly, a flowchart is one of the best quality control tools since it depicts a diagrammatic picture with a series of symbols to illustrate the sequence of steps in an operation or process. It includes the inputs, actions, decision points, and intended outcomes that will be understood in a logical manner. It has the ability to detect and analyze key points and process in a systematic manner.

In order to improve the quality of products and services, quality control tools are helpful. It also enables management and staff in identifying common problems that arise frequently, as well as their underlying causes. All quality control tools, in summary, provide a more systematic path for problem-solving and quality improvement.

REFERENCE:
4C Consuting. (2020, February 13). 7 QC Tools for Quality Improvement with a Strategic Plan. https://www.4cpl.com

Murdock, H. (2017). Operational Auditing Principles and Techniques for a Changing World. Taylor & Francis group.

HEDREYDA, HILARY N.
CBET-01-502A
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Rina P. BucalDecember 11, 2021 at 5:55 AM
Computer Assisted Auditing Tools and Techniques (CAATTs) are a great help to auditors as they provide more analytical results. With the use of CATTs, irregularities can easily be spotted and corrective measures will be implemented. And out of the quality control tools that can be generated through the use of CAATTs, the 3 that really stand out are the histogram, cause and effect diagram, and flow chart or process flow map.

First is histogram. It is a popular graphing tool and it can show the graphical representation of data. Businesses or auditors can use histograms to easily present their clients' sales or expenses for a period of time. Also, through histograms, auditors can identify the periods where there's poor performance and they can make an analysis and recommendation to improve those.

Second, a cause and effect diagram such as a fish bone or an Ishikawa diagram These are graphical presentations of possible root causes of an issue, and they are useful in identifying factors that cause an overall effect. It could help auditors analyze business problems that need solutions. And trough this correlative actions may be taken.

Last is the flow chart. It is useful to present the workflow of a process or procedure. And through this graphical presentation, it could easily be understood, areas or steps that need improvement could be pointed out, problems could be avoided, and a forward solution could be taken.

Sources:
Murdock, H. (2017). Operational Auditing: Principles and Techniques for a Changing World. Taylor & Francis Group

Sonkiya, S. (2019). Histogram As A Component Of Seven Basic Quality Tool. iZenBridge. Retrieved from https://www.izenbridge.com/blog/histogram/

BUCAL, RINA P. (CBET 01-503A)
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John Michael RuizDecember 11, 2021 at 6:16 AM
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Generally, Quality control tools help the organization to manage and monitor their quality initiatives that are meant to meet the satisfaction of the stakeholders. If I am going to choose the best three tools I can use for modern quality management, it would be (1) Cause and Effect diagrams, (2) Flowcharts, and (3) Control Charts

(1) Cause and Effect diagrams - This is referred to as a fishbone diagram because the diagram looks like a skeleton of a fish. I chose this as one of the best quality tools because knowing the cause or root of the problem will help the organization assess what is the applicable resolution to the problem they have to work on. This tool helps to identify the specific areas of operation that are lacking which need some improvement. One of its advantage is the entity will be able to focus on the problem itself not the history or symptoms

(2) Flowchart - It is one of the best because it is easier for an organization to make corrective actions as this kind of quality control is about internal systems and processes that they are already familiar with. This provides logical steps in a process to formulate a solution to a problem or to figure out the most accurate sequence of the process. This diagram helps in tracking or projecting the flow process, helps with the decision making, highlights the important part of the step, depicts the structure of the process, and helps to understand the general flow of the process.
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UnknownDecember 11, 2021 at 7:00 AM
Of all the quality control tools mentioned through learning videos and materials, what are the best three tools you can use and why? Please describe why they stand out the most.
Maintaining quality is a vital aspect of running a successful business. It is essential that customers receive products and services that are convenient for them and thus worth the money they pay. To ensure that the best possible products and services are sold to customers at a consistent level, businesses should employ Quality Control tools. These tools can help them to maintain the consistency of the products and services being produced. Among the Quality Control tools discussed, for me only three tools stand out the most and these are— Pareto chart, Cause-and-Effect diagram, and Checklists.
The Pareto chart helps employees to identify the problems, prioritize them and also determine their frequency in the system. Pareto Chart is often represented by both bars and a line graph identifies the most common causes of problems and the most frequently occurring defects. Pareto Chart records the reasons which lead to maximum customer complaints and eventually enables employees to formulate relevant strategies to rectify the most common defects.
The Cause-and-Effect diagram helps organize ideas and understand the relationship between potential causes and an effect or a problem by formatting, arranging and organizing potential causes into themes and sub-themes in preparation for a cause identification effort. It helps stimulate thinking when developing the list of the potential sources of a problem. It guides concrete action and tracks the potential causes during an investigation effort to determine whether the item significantly contributes to the problem or not.
Checklists are useful in collecting data and information easily. Checklists also help employees to identify problems which prevent an organization from delivering quality products which would meet and exceed customer expectations.
In conclusion, these Quality Control tools play a crucial role in improving the quality of products and services. It helps employees identify the common problems which are occurring repeatedly and their root causes. Also with the help of these Quality Control tools employees can easily collect the data as well as organize the collected data which would further help in analyzing the same and eventually come to concrete solutions for better quality products.
References:
Prachi Juneja. (2021). Quality Management Tools. Retrieved December 12, 2021 from https://www.managementstudyguide.com/quality-management-tools.htm

Lucid Content team. (2019). What Are the 7 Basic Quality Tools? Retrieved December 12, 2021 from https://www.lucidchart.com/blog/what-are-the-7-basic-quality-tools

CHENCEL-ANNMAE F. ALMODIEL
2019-105222
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UnknownDecember 11, 2021 at 7:18 AM
Quality control guarantees that an organization's audits are carried out in accordance with the organization's standards. This also helps to maintain the reputation of both the auditor and the firm. Using quality control tools in conducting an audit ensures that the processes and operations are performing in accordance with the organization's objectives and with legal and regulatory frameworks.

Among the seven quality control tools, the three tools that stand out the most, in my opinion, are the histogram, check sheet, and flowchart. A histogram is one of the most commonly used methods for charting historical data since it displays data in a simple graphical manner. It is a graphical representation of data, similar to a bar graph, in which the data is represented by columns on a graph whose height fluctuates depending on the frequency with which the specific range of data happens. The next tool is the check sheet. Check sheets are simple forms with specific formats that can help a user record data in a systematic manner in a business. On the check sheet, data is "collected and tabulated" to record the frequency of various events throughout the course of a data collection period. The key benefits of check sheets are that they are simple to use and understand and that they can provide a clear picture of the organization's status and condition. The last tool is the flowchart. A flowchart is a diagrammatic representation that uses a series of symbols to describe the steps in a process or operation. It illustrates the inputs, activities, decision points, and outputs, that enable you to detect and analyze potential problems as well as understand the overall objective through the process.

Every business must strive for continuous improvement in its processes in order to reduce risk and other weaknesses and, ultimately, secure its existence. Histograms, check sheets, flowcharts, and other quality control tools are necessary for improving the efficiency and quality of the organization's processes. Also, these quality control tools will help auditors conduct appropriate audit reports and avoid any material misstatements in the financial statement.

References:
Neyestani, B. (2017). Seven Basic Tools of Quality Control: The Appropriate Techniques for Solving Quality Problems in the Organizations. Retrieved December 11, 2021, from https://www.ssoar.info/ssoar/bitstream/handle/document/51421/ssoar-2017-neyestani-Seven_Basic_Tools_of_Quality.pdf

ToughNickel. (2020, June 6). Histograms (Bar Charts) as Quality Improvement Tools. Retrieved December 11, 2021, from https://toughnickel.com/business/Histograms-Bar-Charts-Quality-Tools

- Bianca Marie Q. Aplacador 2019-106307 CBET-01-503A
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Ghenalyn ManabatDecember 11, 2021 at 8:03 AM
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Auditors nowadays have a very challenging job to perform, with increased risks associated with their work, and the volumes of data that must be examined have expanded significantly. According to Murdock (2017), even if the number of internal auditors has risen, it is still insufficient to fulfill the growing number of tasks. I am confident that you have heard the phrase "Modern problem, requires a modern solution." To relate, internal auditors must employ new and creative methods and strategies to accomplish their duties in a situation where demands exceed resources. We can no longer continue to do things the old way; auditors must embrace technology to make their jobs quicker and more efficient. From examining thick books, now we can use technology to make our work fast.

An expert developed the audit tools to check the quality of the business. (Accounting Made Easy, 2021). The audit quality control tools are the histograms, control charts, pareto charts, fish-bone diagrams, force field analysis, and flowcharts, which provide huge assistance in performing audits in businesses, particularly those with a variety of activities. In my opinion, the top three best quality control tools that any organization should utilize are the histograms, the fish-bone diagram, and the pareto Chart.

First, histograms refer to the charts that depict the frequency distribution of numerical data. Often confusing that is similar to bar graphs, but it is not. There is only one category; unlike in the bar graph, there are two categories. Histograms stand out for me since they are easy to use. Auditors often use this for easy analysis. For instance, the internal auditor can see the company sales trends using this tool. Here, the information is more than just representing the data points; it depicts the data flow. It may be valuable for the auditor and understanding the dynamics influencing the process under consideration. (Murdock, 2017).

MANABAT, GHENALYN A. - 2019-103679
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Joylyn TicalaDecember 11, 2021 at 8:16 AM
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Many organizations use quality tools to help monitor and manage their quality initiatives. There are several types of tools that can be used. However, the 3 quality tools that stands out the most are Histogram, Check sheet and Scatter diagrams. Quality professionals are often tasked with analyzing and interpreting the behavior of different groups of data in an effort to manage quality. This is where quality control tools like the histogram come into play. The histogram can help you represent frequency distribution of data clearly and concisely amongst different groups of a sample, allowing you to quickly and easily identify areas of improvement within your processes. Histograms are particularly helpful when breaking down the frequency of your data into categories such as age, days of the week, physical measurements, or any other category that can be listed in chronological or numerical order.

Check sheets can be used to collect quantitative or qualitative data. When used to collect quantitative data, they can be called a tally sheet. A check sheet collects data in the form of check or tally marks that indicate how many times a particular value has occurred, allowing you to quickly zero in on defects or errors within your process or product, defect patterns, and even causes of specific defects. The particular graphic can be used as a preliminary data collection tool when creating histograms, bar graphs, and other quality tools.
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UnknownDecember 11, 2021 at 8:35 AM
Without tools, problems won't be fixed and projected outcomes will be impossible to meet. Through the decades, the traditional paperworks were replaced by automated audit tools such as Computer assisted audit tools and techniques (CAATTs), Embedded audit modules (EAM), and Integrated Test Facility (ITF), which help auditors enjoy their work (Murdock, 2017). There are lot of quality control tools that can be generated through the use of CAATTs, but among all, the three best tool that I can use and stands out the most are (1) Histograms, (2) Force field analysis, and (3) Flowchart/ Process flow map/ Value stream map.

Histograms are chart that shows frequency distribution of numerical data using rectangles, each of which represent intervals. It also displays the probability distribution of a continuous variable (Murdock, 2017). Through comparison of data such as specific performance of an entity, auditors can have a quick interpretation on it. For example, an inverted parabola-shaped histograms relating to sales can be assessed as good performance on the first couple of years then suddenly dipped from its middle operation will mostly likely face bankruptcy if no action of plan will be taken.
(1/2) BATALLER, ERICA ANN R. (2019-103327)
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Anthony "Baks" MangilogDecember 11, 2021 at 1:26 PM
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Anthony "Baks" MangilogDecember 11, 2021 at 1:27 PM
To ensure the business's quality, experts in statistics, economics, mathematics, quality control, management, and finance developed audit tools. As an internal auditor, we are interested in the design of programs and processes to determine whether they are effective and efficient for the organization or business. There are several quality controls tools mentioned in our discussion. On all of those, the three best tools for a company or an organization are histograms, fishbone, and flow charts.

Histogram used graphs that depict the frequency distribution of numerical data through the use of rectangles that represent intervals. Using the histogram tools will help the auditors identify the reason or the idea behind the movements of the graph. It will show the internal auditors to see the trends about the particular process that an organization uses. It will help them easily decide when to use or improve the process and when to use other processes.

The next tool is the fishbone. Its name comes from its shape, which resembles the side view of a fish's skeleton (How to Use a Fishbone Diagram? | Quality Management, 2019). It is also known as a cause-and-effect diagram or Ishikawa diagram. A cause-and-effect diagram is an excellent tool for determining the root cause of an issue. It assists in identifying, analyzing, and resolving quality issues. Occasionally, it can be beneficial to analyze what could go wrong - thereby preventing future problems

Mangilog, Anthony C – 2019 - 104415
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UnknownDecember 11, 2021 at 8:49 PM
The integration of quality tools can help the evaluation process more rapidly and consistently after the fundamental problem-solving or quality improvement procedure is established. Any individual can use the quality controls' basic techniques to aid with performance improvement. If I were to choose three of the best quality control tools, it would be the flowchart, fishbone diagram, and control chart.

Personally I think that one of the best tools to use is the flowchart. Flowcharts graphically illustrate the phases in the appropriate order to describe an operation in as much detail as necessary. It can highlight all of the system phases that the quality improvement team is looking into, indicate crucial process points for control, propose opportunities for development, and help us understand and solve any problems. They can also be used to showcase how a procedure evolves as it improves or to display a proper plan procedure (Lotich, 2019). I also perceive the Fishbone Diagrams as a significant quality control tool as it can be used to figure out what is triggering a business dilemma. Because organizations experience challenges on a daily basis, it is essential to comprehend the source of the issue in order to successfully solve it. To indicate sections where information will be collected and evaluated, a fishbone diagram depicts all relevant components and its connections to the outcomes. Lastly, I also think that Control Charts are extremely helpful to an organization. These graphs show if data is reliable or whether there are high or low outliers in data frequencies. It focuses on analyzing the fluctuation in pieces of data to track overall performance. It also identifies between changes caused by typical and unusual causes. The capacity to understand the problem, utilize the proper tools based on the nature of the problem, and convey the solution swiftly to others is vital for resolving issues successfully. Organizations are encouraged to use these quality control tools to be able to function effectively and efficiently.

References:
Lotich, P. (2019). 7 Management Tools for Quality Control. https://thethrivingsmallbusiness.com/seven-management-tools-for-quality-control/

LEYCO, PATRICIA DENISE P. (2019-101438)
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Joanna Elaine O. MacanipDecember 11, 2021 at 9:53 PM
According to Murdock (2017), auditors have been searching for ways to leverage computer tools and techniques to broaden their reach. With this, auditors use CAATT to examine transactions using computer tools. I think the three best tools that stand out the most are the pareto chart, control chart, and fishbone diagram. Pareto chart is designed to organize data and to prioritize improvement efforts by concentrating on the key root causes of the problems under consideration. In addition, it is also a specific type of histogram, which is also known as the 80/20 rule. The goal of the pareto chart is to aid in the identification and offers a clearer explanation of the problems that must be addressed first. The control chart, on the other hand, is used by the organization to establish performance criteria for spotting mistakes, anomalies, and variations that demand management action. This chart also helps auditors in determining if the process is stable and under control, and it can be used to predict the future performance of the process. The last tool is the fishbone diagram also known as the cause-and-effect diagram or Ishikawa diagram. It is one of the most effective techniques for determining the root problem (Murdock, 2017). This method is useful for compliance evaluations in which operators must follow the requirements of the contract, legislation, regulation, or procedures documentation. Fishbone diagram can also aid in brainstorming to uncover potential sources of an issue and categorize thoughts into useful categories. The three tools assist auditors in identifying, analyzing, and presenting facts and operational dynamics. In addition, they also help to apply a collaborative approach to internal auditing that can be used to yield positive results.

References:
Murdock, H. (2017). Operational Auditing: Principles and Techniques for a Changing World. CRC Press Taylor and Francis Group.

MACANIP, JOANNA ELAINE O. (2019-103856)
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Angelika D. FranciaDecember 11, 2021 at 11:25 PM
Quality control tools are often recognized as a key element for resolving a wide range of quality issues. For me, the best three quality control tools are histogram, fishbone diagram, and flowchart. According to Lucidchart (n.d.), histogram may help you display the frequency distribution of data across different groups of a sample in a clear and straightforward manner, allowing you to quickly and readily find areas that need improvement within your processes. Each bar in a histogram represents a group, and the height of the bar shows the frequency of data inside that group, in a structure similar to a bar graph. The fishbone diagram assists users in identifying the different elements that contribute to an outcome, which is typically portrayed as a problem that has to be solved. This tool works by describing a quality-related problem on the diagram's right side, with distinct root causes and sub causes branching out to the left. Flowcharts are often used to illustrate organizational hierarchies and process flows because they are excellent for detecting inefficiencies and unnecessary phases in your process or system. Planning out your present process will help you identify which activities are accomplished when and by whom, how processes flow from one department or activity to another, and which phases can be removed to simplify your process. These quality control tools will be able to assist you in examining the manufacturing process, identifying important concerns, controlling variations in product quality, and providing remedies to avoid future problems.
Reference:
Lucidchart (n.d.). What Are the 7 Basic Quality Tools, and How Can They Change Your Business for the Better? Accessed on December 8, 2021 https://www.lucidchart.com/blog/what-are-the-7-basic-quality-tools

-FRANCIA, ANGELIKA D. (2019-101440)
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Airon Nicole JadraqueDecember 11, 2021 at 11:27 PM
Administering proper tools will have a long-term benefit to the entity, hence, management must have employed the right ones. For me, my best 3 tools are Flow charts, Fishbone Diagram, and The 5 Why's.

Flowcharts are a very helpful and versatile tool to help auditors answer or clarify some things or confusions in the management. A flowchart is a diagram that represents a workflow or process. It shows the steps in the form of boxes of different shapes and the order or sequence of events by connecting the items with arrows. Flowcharts are used to design, document, manage, and analyse a program or process in virtually any field by presenting the process flow in visual form. By visualising the flow of documents it is often easier to understand the process and find the defects affecting it. That is why the simplicity of it made me choose this because indeed with this, things or processes will get easier to comprehend.

The next one is the Fishbone Diagram. This tool is also called the cause and effect diagram or Ishikawa diagram for the name of the person who invented it, Kaoru Ishikawa. It is very important to remember that many organizational issues are the product of multiple causes or reasons. Identifying the root cause of problems is a constant challenge for internal auditors and one of the best tools I have found to help identify contributing causes of an issue, and hone into the root cause most accurately is the fishbone diagram. With this, it is certainly easy to discern what are the causes and what are its repercussions or effect on the organization. It's much easier to solve the unwanted effects or events that are going on since the causes are identified.

Lastly is The 5 Why's. A problem could be caused by a variety of reasons, so auditors must search for the root cause. Root cause analysis is defined as the identification of why an issue occurred (versus only identifying or reporting on the issue itself). I personally think that this way or approach of deducing the issue into the smallest possible way it could be is so brilliant. The more specific questioning of the issue is, the more effective it has become when finally determining and settling it.

Reference:
Murdock, H. (2017). Operational Auditing: Principles and Techniques for a Changing World. CRC Press Taylor & Francis Group.

JADRAQUE, AIRON NICOLE T.
2019-101826
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UnknownDecember 12, 2021 at 1:28 AM
After watching the video about the 7QC tools for quality control, I most preferably like to use the three following tools such as the flow chart, check sheet, and scatter diagrams. Though I believe that all of the 7QCs have their use in different operations and it doesn't mean that these three I have chosen are the best among the rest. Getting back to my three best picks, here are the reasons why I did choose the following:

First, a flow chart shows the neat and comprehensible flow of operations. I believe that when there was a problem with the operations, a flow chart will help you see where the exact problem is happening. It is like a blueprint if you were an engineer, a crime sequence if you were a detective, and surgical procedures if you were a doctor. It is simply putting all the important matters on a sequence through using different shapes, boxes, mostly. I have chosen the flow chart because I have experienced how to make it when I was in Junior High School and you won't believe how it saved my time in memorization!

While check sheet, almost sounds like a cheat sheet, but kidding aside, check sheet reminds me of my childhood when I don't know yet how to multiply numbers. I have encountered it many times when I was involved in research. I know that you know that it is effective when collecting data and could give you the best analysis. Through this, you will be able to know how many times the problem happened or was experienced by your customers or employees in a week, in a month, or years. It most often gives you answers about the frequency or even the pattern of events (ASQ, 2021).

As for the last but not the least pick, toothpick, die jokes on me! At first, I don't know why the scatter diagram was made. When the first time I have seen such a graph I don't understand the intent of it. But that was years ago, after so many learnings from my General Mathematics to Economics and other subjects that make use this kind of graph, I was able to realize that it was made because of relationship - not the relationship you wished in your mind. It is a tool for analyzing the relationship between two variables that are plotted on the X and Y-axis (N.A., 2021). You can say that as the number of workers increases, the number of units produced also increases.

All these three when combined will produce such a great approach to handling the problems inside an entity. As an auditor, you will wish to see a good summary of the process and the output of the business operations. It is more comprehensible when there was a tool that could help you produce a good judgment that will not jump beyond the risk appetite of an entity. With the help of 7QC, businesses will be able to achieve the optimum quality and quantity of the product they serve.

American Society for Quality. (2021). Check Sheet .
https://asq.org/quality-resources/check-sheet

N. A. (2021). What is a Scatter Diagram? Visual Paradigm. https://online.visual-paradigm.com/knowledge/data-visualization/what-is-scatter-diagram/

AGULLO, JAMAICA MAE A.
2019-105485
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Jennalyn BatjerDecember 12, 2021 at 2:18 AM
Any business's growth and long-term success are dependent on its quality. To ensure customer contentment, businesses strive to exceed and beyond to give the best and most exceptional customer experience. Every business faces problems that can be solved by seven fundamental quality tools (4CConsulting, 2020). Among the seven quality tools, three of them stand out. Those are the flow chart, the cause and effect diagram (fishbone diagram), and the Pareto Chart.

According to Inc. (2021), a flow chart is a graphical representation of a process or system that shows how the phases in the process are sequenced to get the desired result. A common flow chart displays the order and interconnection of functions using lines and arrows and a set of fundamental symbols to represent various functions. A flowchart is one of the most useful tools since it is critical for process improvement. They assist project teams in identifying the various aspects of a process.

Then, the Fishbone Diagram, also known as a Cause and Effect Diagram, aids in identifying the various sources of an effect or a problem. It aids in understanding the areas of potential through good brainstorming, in addition to classifying ideas into appropriate categories. Fishbone training allows you to pinpoint the root of a problem's cause (4CConsulting, 2020). This tool is useful because, after identifying the possible problem, a plan must be executed to develop a resolution.

Lastly, the other tool that stands out among the seven tools is the Pareto Chart. A Pareto Chart is a graph that shows the frequency of flaws and their overall impact. Pareto charts can be used to identify which defects should be prioritized in order to get the largest overall improvement (Lamarre, 2019). This tool is useful because it first detects the most significant problems and then solves them.

4CConsulting. (2020, February 13). 7 Qc Tools For Quality Improvement With A Strategic Plan. Retrieved from https://www.4cpl.com/blog/7-qc-tools-for-quality-improvement-with-a-strategic-plan/

Inc. (2020, February 06). Flowcharts. Retrieved from https://www.inc.com/encyclopedia/flow-charts.html

Lamarre, C. (2019, August 06). What Is A Pareto Chart? Definition & Examples. Retrieved from https://tulip.co/blog/what-is-a-pareto-chart-definition-examples/

BATJER, JENNALYN P.
2019-101439
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Dela Cruz, Joyce Ann N.December 12, 2021 at 3:43 AM
Computer Assisted Auditing Tools and Techniques (CAATTs) are the collections of softwares allowing auditors to examine business transactions using technology which developed by experts in the field of quality control and others. Quality control focuses on detecting defects and the nonperformance on the process output. Internal auditors need these tools because they are seeking and searching for faster, cheaper, and better ways to get their work done as they are in quality business too (Murdock, 2017). In my opinion, among those quality control tools, there are three of them which I believe are the best. These are the following:
First, histogram. It stand the most. As internal auditors relying on data analytics to understand clearly the reports they review, the continuous information which needed to be measured on a continuous scale, they need to consider using histograms. This is a very powerful tool in analyzing data because it shows the distribution of a continuous variable in a diagram. Auditors, with using histogram, can present large amounts of data and information that are difficult to interpret in tabular form, to show the frequency of occurrence of the data values and quickly illustrate its distribution. In addition, they can also compare the information stated on the histogram with other attributes like for instance, the number of employees working during the same time etc.
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UnknownDecember 12, 2021 at 6:24 AM
In the world of internal auditing, one of its aims is to detect and analyze risks, hazards, and issues that may result in fraud, embezzlement, and theft. Along the lines with in-depth analysis of preventive measures, the strategy behind meeting the ends of expectations and demands of customers is also part of internal control. The internal auditors must also instill the integrity to take pride in their work by conducting procedures that quantify the quality of the work. Quality Assurance, as defined by Gardner (2018), is the system that provides quality to customers by ensuring that it is free from mistakes and served with flawless execution. To conduct these, there are several tools and methodologies to avoid errors and flaws. As per Grabillo (2021), there are numerous tools related to Quality Assurance namely, Histogram, Control Charts, Pareto Charts, Cause and Effect Diagrams, Force Field Analysis, Flowchart/ Process Flowchart/ Value Stream Map, Lean Methodology, Waste Reduction Tool, Scatter Diagram, and other tools .
In my own opinion, the three best tools are Histograms, Cause and Effect Diagrams, and Force Field Analysis.
Histograms as defined by Grabillo (2021), it is embodied by rectangular shapes represent the frequency distribution of numerical data of the company. It is often misunderstood as bar graphs since they exhibits resemblance to one another. In Histograms, it is easier to analyze and notice the changes in trends by the graphical illustration of the data. It enables the management to oversee the changing hearts of the consumers in line with the fluctuation of trends in the market.

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KIANNA ERIKA D. ZARAIN
2019-104924
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AnonymousDecember 12, 2021 at 6:44 AM
Considering the constant changes in the modern world, every organization must keep up with these changes, and most of these changes, if not given attention, might affect the organization through the risks involved in it. As a result, the job of internal auditors has also drastically changed by the increasing responsibilities inside the organization, such changes include the risk controls and assessments. With that being said, internal auditors need techniques to help them properly deal with their responsibilities and these techniques might include tools to assist them.
There are recommended quality control tools that will help the internal auditor in doing their job and out of all these, I think the best three quality controls are histograms, control charts, and fishbone diagrams. Histograms sort of resemble bar charts but they are not really the same, histograms are charts that show numerical data in rectangles that are distributed through their frequencies and these numerical data represent intervals, which in turn, will be a series of intervals. Histograms are used to assess the distribution of data and help to identify how the data points are distributed. In so doing, the information is more than a picture of the data points, but instead shows a flow of the data. This can be very useful for the auditor and very helpful to understand the dynamics affecting the process under review (Murdock, 2017). Thus, histograms are effective for creating long-term plans as these show the changes over time and will also assist internal auditors to ease the discovery of the reasons through trends which is shown in the histogram.

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CHAVEZ, CATHERINE H.
2019-101209
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Drice, Arielle Jean G.December 12, 2021 at 6:54 AM
Quality control is the set of procedures and guidelines to assure the quality of a commodity is properly handled against with a set of standards, and that any discrepancies met are either minimized or eliminated. The goal of quality control is to ensure that the product and manufacturing processes are not only uniform, but also meet the needs of the consumer.

There are various tools than can be used in different problem-solving situations. Out those seven tools that some organization uses, the three tools that stood the most for me are Control Charts, Cause and Effect Diagram (Fishbone & Ishikawa), and Histogram. To begin with, the control charts is a graphical depiction of whether a company's products or processes meet the requirements that were provided. If trouble comes, the quality control chart can be used to determine the extent to which they deviate from the specifications and aid in error detection and correction. Next, is the histogram which is the most common used graph that shows frequency distributions. It can be used when you want to know the outturn of the process of the distribution. It can be easily understood by others when you want to show it to them. Lastly, Cause and Effect Diagram (Fishbone & IShkiwa) illustrate the potential causes of the problem. In this tool, you can easily provide a solution to solve and improve the known problem.

Reference:
Kenton, W. (2021, October 31). Understanding quality control charts. Investopedia. Retrieved December 12, 2021, from https://www.investopedia.com/terms/q/quality-control-chart.asp
Lotich, P. (2021, January 18). 7 management tools for quality control. The Thriving Small Business. Retrieved December 12, 2021, from https://thethrivingsmallbusiness.com/seven-management-tools-for-quality-control/
What is quality control (QC)? - Definition from Techopedia. (2015, April 30). Techopedia.com. Retrieved December 12, 2021, from https://www.techopedia.com/definition/12191/quality-control-qc

DRICE, ARIELLE JEAN G. (2019-105710)
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Myra Dianne RilleraDecember 12, 2021 at 6:58 AM
In terms of their applications, all of the quality control instruments are crucial. There are seven basic quality controls, according to Ishikawa. Flow charts, cause and effect diagrams, and control charts are the best three tools that stand out to me.

The cause and effect diagram is a problem-solving tool that investigates and analyzes systematically all the potential or real causes that result in a single effect. It is an efficient tool that equips the organization's management to explore for the possible causes of a problem (Juran and Godfrey, 1998). This diagram can provide the problem-solving efforts by “gathering and organizing the possible causes, reaching a common understanding of the problem, exposing gaps in existing knowledge, ranking the most probable causes, and studying each cause” (Omachonu and Ross, 2004). A flowchart visualize a picture including the inputs, activities, decision points, and outputs for using and understanding easily concerning the overall objective through process. This chart as a problem solving tool can apply methodically to detect and analyze the areas or points of process may have had potential problems by “documenting” and explaining an operation, so it is very useful to find and improve quality into process (Forbes and Ahmed, 2011). Control charts are a special form of “run chart that it illustrates the amount and nature of variation in the process over time”. Also, it can draw and describe what has been happening in the process. Therefore, it is very important to apply control chart, because it can observe and monitor process to study process that is in “statistical control”

REFERENCES:

Neyestani, B. (n.d.). Seven basic tools of quality control: The appropriate ... Retrieved December 8, 2021, from https://mpra.ub.uni-muenchen.de/77941/1/MPRA_paper_77941.pdf.

McClintock, T. (n.d.). Tools and Techniques Useful in Quality Planning, Assurance, and Control. https://d1wl9nui6miy8.cloudfront.net/media/965849/wp-tools-and-techniques-useful-in-quality-planning.pdf

RILLERA, MYRA DIANNE G.
(2019-107121)
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Tapia, Gian Tricia B.December 12, 2021 at 7:11 AM
Quality control tools help organizations in gathering and analyzing data so that employees can readily grasp and interpret information. Quality control approaches need considerable planning and the gathering of pertinent information about end-users. Quality management tools are essential for enhancing the quality of products and services. Employees may simply gather and organize data with the support of Quality Control tools, which will aid in evaluating the data and finally arriving at specific solutions for higher quality goods. Quality management systems make data easier to interpret and assist staff to discover methods for defect correction and problem solving.
There are seven basic quality tools identified as appropriate for use in both the quality management plan and control quality processes. Among them all, the three-quality control tool that I can use are the histogram, cause and effect diagram or ishikawa diagram, and check sheet. A histogram is a graph that illustrates data. The data is represented on a graph by columns that vary in height based on how frequently a given range of data occurs. They may provide a comprehensive review of business specific problems. It is used to summarize discrete or continuous data. In other words, it visualizes numerical data by displaying the number of data points that fall inside a certain range of values.
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Sean Lester NombradoDecember 12, 2021 at 7:37 AM
All businesses need to offer high-quality products or services. Consistently high-quality items are an excellent method to keep customers satisfied and loyal, regardless of the size of your business. Furthermore, controlling quality is critical for a firm to achieve long-term success by providing customers with products that meet the required expectations. Additionally, it serves as a foundation for an efficient organization that minimizes waste and runs at a high degree of efficiency (Shukla, V. A. P. B. S. 2016).
Of all the quality controls mentioned, histograms, control charts, and cause and effect are the three best tools that can be used to provide efficiency in the business.
Histograms show the frequency distribution of numerical data using rectangles, each of which represents intervals. It displays the probability distribution of a continuous variable like statistics in business, economics, and other disciplines and provides a valuable tool for analyzing the trends. It sets the goals once the histogram is constructed and shows the capability of the process. Additionally, Histograms are used to assess the distribution of data and help to identify how the data points are distributed. The information is more than a picture of the data points but instead shows a flow of the data. The auditor can benefit significantly from using histograms in understanding the dynamics of the process under evaluation. Second, a control chart is a graph used to plot and study how a process changes over time. Data are plotted in time order, similarly to run charts. A control chart has a central line for the average or target value for the planned process, an upper line for the upper control limit, and a lower line for the control limit (Murdock, 2016).
Moreover, setting upper and lower limits of acceptable performance given average variance is what a control chart is all about. It can identify patterns and trends, relate them to actual, suspicious anomalies, and research them before compound problems. This in and of itself can enable better data analytics and continued controls auditing for high-risk activities. Lastly, a cause and effect diagram will help you better determine the problems your company faces and the root causes behind them. Creating a diagram structure, brainstorming all possible roadblocks, analyzing the results, and implementing any necessary changes will be a success for the business (Foley,2020). This approach is also helpful for financial reviews, where accountants and others involved in record keeping and preparing financial statements must adhere to applicable accounting standards.

References:
Foley, A. (2020). Control Charts: Everything You Need To Know. ClearPoint Strategy. https://www.clearpointstrategy.com/control-charts-everything-you-need-to-know/
Murdock, H. (2016). Operational Auditing: Principles and Techniques for a Changing World (Internal Audit and IT Audit) (1st ed.). Auerbach Publications.
Shukla, V. A. P. B. S. (2016, July 28). Importance of Quality Control and Quality Assurance. Parekhplast India Limited. https://www.parekhplast.com/blog/importance-of-quality-control-and-quality-assurance/
Zhang, X. (2017). Quality Control: Why Is It So Important Now? Qii.AI. https://info.qii.ai/blog/quality-control-why-is-it-so-important-now

NOMBRADO, SEAN LESTER
2019-106902
502A
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Vince DelambacaDecember 12, 2021 at 7:46 AM
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De los Santos, Febvie Rose C.December 12, 2021 at 7:46 AM
Out of all the mentioned quality control tools, the best three (3) tools for me are the control charts, force field analysis, and flow chart/process flow map/value stream map, as in my opinion they are the best to use to better understand and analyze the effectiveness and efficiency of the quality control of an organization for better judgement and decision-making. Through the use of a control chart, the organization will recognize that processes will always contain variances. Variations inside the organization's control boundaries indicate that the process is functioning properly. Variations that surge outside of the organization's control boundaries signal that something is wrong and has to be fixed. Then, force field analysis allows the organization to consider the forces that are driving you to make a decision or make a change. It also identifies the negative forces that must be eliminated in order for the change to be implemented successfully, as well as provides a balanced examination that allows everyone to outline their advantages and disadvantages. Lastly, as flowcharting is a visual representation of a process flow that shows the start, decision points, and end of the process. This technique is used by the business function of process improvement to identify redundant or superfluous processes in a process that can be eliminated to increase process efficiency.

References:
Lotich, B. (2021). Thriving Small Business. Example Flowchart as A Quality Management Tool. https://thethrivingsmallbusiness.com/example-flowchart-as-a-quality-management-tool/
Lucid Content Team. (n.d.). Lucidchart. Control Chart: A Key Tool for Ensuring Quality and Minimizing Variation. https://www.lucidchart.com/blog/how-to-make-a-control-chart
Lucidity. (n.d.). Introduction to Force Field Analysis. https://getlucidity.com/strategy-resources/introduction-to-force-field-analysis/

DE LOS SANTOS, FEBVIE ROSE C.
CBET-01-501A
2019-103240
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Vince DelambacaDecember 12, 2021 at 7:47 AM
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Vince DelambacaDecember 12, 2021 at 7:56 AM
Quality control tools are an integral part of business in the field of auditing, and they are a key element in resolving a wide range of quality issues. Quality control is crucial to the sustainability and protracted performance of any business. It is important to evaluate the best quality control of the business that aims to achieve its goals, which are to ensure customer satisfaction. Every organization receives criticism that can be resolved with appropriate performance tools tends to be efficient and effective service .

In my opinion, the quality control tools that stand out the most are the Flow Chart, Fishbone Diagram, and Control Chart, and even the other seven fundamental quality control (7 QC) tools are equipped to explain and undertake its effectiveness inasmuch as it enables the business to assess and examine the process of production. It also aids in the analysis of key difficulties and issues in order to manipulate the discrepancy in product quality and provide solutions for future defect prevention.

A flow chart, according to Inc. (2021), is a graphical representation of a process or system that showcases how the process's phases are identified and characterized to achieve the desired effect. A common flow chart depicts the order and interrelatedness of capabilities by utilizing lines and arrows as well as a range of important symbols to demonstrate various functions. A flowchart is dominant in the business world because it is one of the most useful tools for process improvement.

Furthermore, Control Charts are useful in the organization's risk mitigation and are intended for risk management and decision making. It is a graphical representation or inclusion that shows whether the application framework complements the intended configuration. It is fairly common for an organization to strive to fulfill the desired level of performance all of the time to provide a statically significant unbiased amount of uncertainty that will employ as the adequate accuracy.

In addition, the following one is the cause and effect Diagram. This tool is also known as the Fishbone Diagram after the inventor, Kaoru Ishikawa. It's necessary to keep in mind that many organizational problems are the result of various factors or implications. The core of the problem is a major area of concern for internal auditors and it will help to associate influential parameters of an issue and polish up in on the underlying cause most precisely. With this, it is clear what the causes are and what the ramifications or effects are on the organization. When these multiple elements are combined, they generates a brilliant approach to dealing with the issues within an entity. As an auditor, you'll would like a concise overview of the section discusses the results of the business operations. It is easier to understand if there is a tool that can assist you in setting a good example that do not exceed an entity's risk appetite. Businesses will be able to guarantee adequate product quality and quantity with the help of fundamental quality control.

References:
Inc. (2020, February 06). Flowcharts. Retrieved from https://www.inc.com/encyclopedia/flow-charts.html

Murdock, H. (2017). Operational Auditing: Principles and Techniques for a Changing World (Internal Audit and IT Audit) (1st ed.) [E-book]. Auerbach Publications

Will Kenton (2021). Quality Control Chart. https://www.investopedia.com/terms/q/quality-control-chart.asp

DELAMBACA, VICENTE JR T.
2019-106640
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Genelyn AloroyDecember 12, 2021 at 8:35 AM
To verify the quality of company, professionals in the fields of statistics, economics, mathematics, quality control, management, and finance created audit tools. We are interested in how programs and processes are designed as internal auditors. The best three tools that stands out the most and reasons why they stand out the most:

1. Flowchart – It is a visual representation of a process's flow or sequence (information, tasks, people, material or decision). It simplifies complex matters and encourages common understanding. Flowcharts are a great way to illustrate complicated processes in an organization, and they're easier to grasp and take less time. It's used to design experiments, make improvements, and so on.

2. Control Chart – These graphs depict the strengths and weaknesses of the controls in place. It is a set of quality metrics for processes or goods. They highlight any variations from the predefined, ideal standards or requirements, if any exist. These graphs are helpful in assuring smooth operating procedures and consistent product quality levels. The upper control limit acts as a good point and a recommended control, but it must still be evaluated. Lower control limits, on the other hand, are controls that must be addressed in order to improve.

3. The Cause-and-Effect Diagram (Fishbone and Ishikawa) – It's a visual tool for examining all of the possible causes and contributors to a certain situation (effect). It depicts the elements that influence the outcome of an event. The tool can assist you in identifying significant reasons and pointing you in the direction of the most probable areas for future inquiry. It will assist you in better comprehending the issue. An internal auditor can get problem insights as well as alternative solutions by using this diagram, which leads to a common knowledge of the situation.

References:
Career Trend (2019 August 27). The Advantages of Flowcharts for an Auditor. https://careertrend.com/list-6814125-advantages-flowcharts-auditor.html
Corporate Financial Institution (n.d.). What are Quality Control Charts?. https://corporatefinanceinstitute.com/resources/knowledge/other/quality-control-charts/
Quality Improvement (2016 October 06). Cause and Effect Diagram (Fish Bone). https://qi.elft.nhs.uk/resource/cause-and-effect-diagram-fish-bone/

ALOROY, Genelyn T.
2019-202971
CBET 01-501A
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Catherine BulingDecember 12, 2021 at 8:55 AM
After watching the learning videos, I have learned that quality control tools assist internal auditors in effectively identifying the main causes of problems in an organization. In my opinion, the best three tools that I can use are the control chart, the cause and effect diagram, and the flowchart. According to Murdock (2017), a control chart is a graph that shows how a process changes over time. This tool can assist the organization in determining whether or not a process is efficient, as well as identifying factors that could lead to variances or mistakes. Also, it can help auditors determine if a process is stable and controlled.
Cause and effect diagram, or sometimes called a fishbone diagram, is a tool that illustrates the systematic relationship between a result or effect and its potential causes. It's an efficient tool for accurately generating ideas regarding the causes of problems and reporting them in an organized manner. In addition, this diagram can help in problem-solving by collecting and organizing plausible reasons, obtaining a common understanding of the problem, prioritizing the most likely causes, and analyzing each cause. This diagram is more than just a tool for determining the source of a problem; it is also a tool for exploring possible solutions. And by using this tool, we can train our minds to solve problems rather than just enumerate them (Murdock, 2017).
Lastly, the flowchart. A flowchart is one of the most used tools among the quality control tools, especially when documenting. It is an effective tool that is used to study the whole process of an organization. Moreover, flowcharts help auditors since they are an amazing tool for visualizing a firm's complicated systems, making them less burdensome and time-consuming than long and complex narratives. Also, this assists auditors in gaining detailed information about the process's performance and any bottlenecks or sources of delay in an organization. Furthermore, the graphical presentation of the data using a flowchart illustrates the information in a more simple and easy-to-understand manner. To sum up, these three quality control tools play an important role in monitoring, obtaining, and analyzing data in order to spot and solve problems in business processes, allowing organizations to attain success and continuous improvement.

Reference:

Murdock, H. (2017). Operational Auditing: Principles and Techniques for a Changing World. CRC Press Taylor and Francis Group.

BULING, CATHERINE
2019-103626
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Christian CasalDecember 12, 2021 at 9:14 AM
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Christian CasalDecember 12, 2021 at 9:17 AM
Control charts, fishbone diagrams, and flow charts are the best three quality control tools that we can employ out of all the tools available to us.

In order to analyze and control repetitive processes, control charts are useful because they assist in determining when corrective actions are required. Control charts, by virtue of the fact that they display running records of performance, can provide management with a wide range of information. The ability to pinpoint unpredictable processes; obtain advance notice of potential problems such as an unexpected change in a process; evaluate product (service) consistency over time; decrease performance variability in a process, thereby decreasing the level of post-process inspection of the output generated by the process; determine the cause of trouble when a process generates output that contains errors and mistakes; and know when a process is performing at its peak performance are all aided by this capability.

In systems design, a fishbone diagram is a cause-and-effect discovery tool that aids in the identification of the cause(s) of defects, variations, or failures within a process. For lack of a better phrase, it aids in the breakdown of root causes that could potentially contribute to an effect through successive layers of analysis. Assist in the identification of cause and effect relationships in the context of underlying problems. Contribute to the facilitation of joint brainstorming discussions. The brainstorming process encourages broad thinking, which prevents teams from becoming trapped in limited thinking patterns that can lead to stalemate. The process of repeatedly asking why something happened at each stage helps to narrow the field of possibilities down to one or more root causes. Identify and prioritize relevant causes, allowing underlying root causes to be addressed first and foremost.

A flowchart can assist the audit team in the creation of an organizational chart that will make the process of internal auditing more efficient and effective. When used in conjunction with an internal auditing exercise, flowcharts can be used to focus solely on decision points. Having a strong point of view is important because decisions are critical to the success of any business enterprise. To illustrate this, consider the use of a flowchart to identify the most important decision points in a business hierarchy, track the outcomes that result from these avenues, and assess the effectiveness of creating alternative points of decision.

Reference:

Software Testing Help (2021). 7 Basic Quality Tools: Quality Management, Control and Improvement Tools. Retrieved December 12, 2021, from https://www.softwaretestinghelp.com/quality-tools/.

Casal, Christian T.
2019-103830
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UnknownDecember 12, 2021 at 9:19 AM
Part (1/2)

Quality tools are used by many organizations to help them identify, analyze, and manage present information that will be beneficial in implementing proper initiatives or actions about a certain matter. According to Murdock (2017), these tools are valuable in quality assurance because they served as instruments for helping management to discover effective methods to prevent defects and errors, avoiding fines and penalties, reducing unnecessary waste and determining if the activities are performed as what they expected it to be performed, or if the certain requirements are met or resources are used responsively.
There are various quality control tools cited in the book written by Murdock, but the three tools which I believed to be the best to use are Control Chart, Seiri and RACI Diagram. In every organization, having clear and established goals and plans are essential in achieving success, for that reason, control chart holds a significant value. In control chart, establishment of goals and objectives, identification of relevant risks that may hinder the achievement of those objectives, and the design controls in mitigating the risk are set. As you can see, this is very important because an organization without objectives is the same of not having a purpose and direction at all. It is more prone to lose its way. Also, not only should it establish well-defined goals but should also know how to defend itself from risk. In previous discussion (Control Frameworks), it discussed that the organization cannot simply win just by playing defense, meaning it should think possible measures how to mitigate those risks.

LOREÑO, JANA U.
2019-101799
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Crishia Ellaine RamosDecember 12, 2021 at 9:43 AM
In order for a business to be successful in achieving its organizational goals and objectives, the use of quality control tools is one of the best keys to assess the possible problems and resolve the conflicts that the organization may encounter all throughout its operation. Moreover, many organizations use quality tools to help monitor and manage their quality initiatives. There are several types of tools that can be used. However, there are seven management tools for quality control that are the most common (Lotich, 2019). They are namely the flowchart, check sheet, cause and effect (fish bone) diagram, pareto chart, control charts, histograms and scatter diagram. These tools can be used in many ways.

In line with this, the best three tools for me among those mentioned above are the cause and effect (fish bone) diagram, this shows the many possible causes of a problem. It graphically depicts the relationship between the causes and the effects, as well as between the causes and each other. It aids in the identification of areas for improvement. Also, the control charts, these are used to plot data points over time and give a picture of the movement of that data. These graphs demonstrate whether data is consistent or whether outliers in data occurrences are high or low. It focuses on tracking performance over time by examining data point fluctuations. Lastly, the flowchart, these are used to plot data points over time and give a picture of the movement of that data. It can also be used to highlight how a process evolves as it improves or to demonstrate a new workflow procedure. Furthermore, all of those seven quality tools have a unique and different functions as to their nature and all of those can be used for maintaining the smooth workflow of the business operations.

Reference:

Lotich, P. (2021). 7 Management Tools for Quality Control. The Thriving Small Business. https://thethrivingsmallbusiness.com/seven-management-tools-for-quality-control/

RAMOS, CRISHIA ELLAINE P. (2019-105763)
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AnonymousDecember 12, 2021 at 10:28 AM

Quality control in business is important to ensure that the quality of the product of the business is being maintained and improved. It is important that the the organization are following the standard procedures and process to preveny any risk. And to prevent any quality related issue it is essential that it will easily identify and resolve quickly and efficiently. So there are seven basic tools of quality that can easily manage the quality of the product or process (1) histograms (2) Pareto Chart (3) Cause and effect diagram (Fishbone & Ishikawa) (4) stratification (5) Check Sheet (6) Scatter diagram (7) control chart. For me, the best three tools that I can use are Histogram, Check sheets and Control Chart.

Histogram, it can help us to represent the frequency distribution of data clearly and concisely amongst different groups of a sample that allows us to quickly and easily identify the areas of improvement within processes. With a structure similar to a bar graph, each bar within a histogram represents a group, while the height of the bar represents the frequency of data within that group. Check sheet collects data in the form of check or tally marks that indicate how many times a particular value has occurred, allowing us to quickly zero in on defects or errors within your process or product, defect patterns, and even causes of specific defects. It is either you can use it in collecting qualitative and quantative data. And lastly, Control chart, it can save the organization time and money by predicting process performance, particularly in terms of what your customer or organization expects in your final product. Using these tools can help the business to achieve its goal and objective in providing high quality product.

REFERENCE
Lucid Content Team. What Are the 7 Basic Quality Tools, and How Can They Change Your Business for the Better?
https://www.lucidchart.com/blog/what-are-the-7-basic-quality-tools

CASTOS, Channel N
2019-101672

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UnknownDecember 12, 2021 at 10:36 AM
Auditing is a difficult profession that demands specific skills and knowledge in order to generate a high-quality result, and there are also quality control instruments available to assist them in achieving their goals. Quality control tools can help a company address problems and determine whether or not its processes are effective and, if not, where changes can be made. The flow chart, cause and effect diagram, and control chart are the best three tools for me after watching the lecture and video.

The first is a flowchart, which is a visual representation of a process' flow or sequence. It is a widely used and well-understood tool that allows anyone to grasp the flow or process of something. The flowchart provides visual clarity for complex processes such as workflow especially when they are linked to technology, allowing employees to quickly comprehend the process by describing it. This quality control can assist you in quickly identifying faults in the process and determining where improvements may be made.
Second is The cause and effect diagram, often known as a Fishbone diagram, is a visual tool for examining all of the probable components that may be causing or contributing to a problem. The problem is the head, and the causes are the spines. This type of quality control tool is quite effective in determining the source of an entity's problem. It encourages you to think beyond the box since it involves a thorough examination of the problem's roots, not just the obvious one. This tool appealed to me since it is simple to comprehend and evaluate, and it allows me to quickly pinpoint the problem and identify areas for improvement. Finally, a control chart is a set of statistical tools (control charts) that you can use to guarantee that your process is under control (stable). This tool ensures quality and reduces variances that have a detrimental impact on the business, as well as providing information on how the process evolves over time. It also sees where the problem is and how to solve it, which when you look at the chart helps you figure out what might be causing the problem and how to remedy it.

To summarize, all of the quality control tools are extremely useful and beneficial in assisting any firm in achieving its aims and objectives, not only for the corporation but also for the employees.

Lucid Content Team. (n.d.). Control Chart: A Key Tool for Ensuring Quality and Minimizing Variation. Retrieved December 13, 2021, from https://www.lucidchart.com/blog/how-to-make-a-control-chart

McDonald Consulting Group. (n.d.). Tools for Process Auditing. Retrieved December 13, 2021, from https://mcdcg.com/blog/quality/tools-for-process-auditing

Usmani, F. (2021, October 28). Fishbone Diagram (Cause and Effect, or Ishikawa Diagram): Example and Template. PM Study Circle. Retrieved December 13, 2021, from https://pmstudycircle.com/fishbone-diagram/

SALUTIM, HERSHEY MAE D, 502A (2019-106961)
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Ela Rain TalabongDecember 12, 2021 at 11:00 AM
(1/2)

Over the years, businesses evolve in a way that they became more complicated and extensive. Innovative and large-scale processes and practices are now being used by entities to further solidify their systems and purposes. In an environment like this, that demands tremendous control and well-defined management, internal auditors who are required to oversee the whole business operation and make sure that the business processes of an entity are aligned to the quality required by the entity, and manage the need of mechanisms that will help them do their works accurately and reduce loads of their jobs. This is where quality control tools became relevant and widely used by the internal auditors. These tools help to identify, analyze, and present facts and operational dynamics as well as apply a collaborative approach to internal auditing (Murdock, 2016). These exceptionally contribute to making internal auditing as accurate as possible, making the information dissemination easier, and reducing the burden of the jobs of the internal auditors.

Several quality control tools are used in different businesses. Considering all their functions and fields where they are useful, the best three tools will be the Control charts, Force field analysis, and Flowchart/ Process flow map/ Value stream map. First, control charts are graphic illustrations of data collected from a process over time, and thereby providing running records of performance (Walter et al.). It helps in monitoring routines of processes, and it will be easier to distinguish when to correct some actions for further improvement. It also records numerous data about the running performance of the entity and, thus, provides several information for decision-making purposes.

TALABONG, ELA RAIN F.
2019-102788
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Lovely Rose GriarteDecember 12, 2021 at 4:16 PM
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Lovely Rose GriarteDecember 12, 2021 at 4:23 PM
Of all the quality control tools mentioned through learning videos and materials, what is the best three tools you can use and why? Please describe why they stand out the most.

Based on the videos and learning materials provided, all the quality control tools have their own usage and applicability that is why all of those are essential for quality assurance. However, If I will choose three of the best among the tools, I think it would be the Flow chart, Pareto chart, and Cause-and-Effect diagram.

Flow chart. It describes the flow of the process. This is essential especially when an organization is in the planning phase. It is useful for small and start-up businesses and those ventures who have plenty of activities to be performed. Moreover, flow charts make complex processes become simple and it also enables common understanding inside the workplace (CQE Academy, 2021). Hence, it is a helpful guide for all the employees and establishes a system to be followed to make the processes more efficient.

Pareto Chart. After organizing a plan, certain problems may surface. Those issues cannot be possibly solved at a point in time. Thus, Pareto Chart will help the management identify the issues that need immediate attention as it affects the operations and so will be addressed by using the 80/20 rule. Pareto charts are vital especially when the organizations are experiencing numerous issues and therefore assist them on what to solve first.

Cause-and-Effect (Fishbone) Diagram. Upon learning about the problems, it is also a must to know what are its causes so that the actions related to these causes will be lessened and operations will then be improved. Therefore, the primary objective of this diagram is to identify all the root causes behind a problem (SixSigma.net, 2021).

Another important tool is the Control Tool which uses a central line as the average and upper and lower points as the control limits. This will ensure that the processes being implemented are in control and that will make it easier to identify elements that will lead to defects. Using this chart also will conserve the company's time and money as it will allow managers to predict and determine beforehand the performance of the processes carried out.

In a nutshell, these quality control tools are crucial for the success of all business ventures. Managers and auditors should utilize the best tools suited to their operations so that they will be able to come up with solutions for all possible threats to the organization.

References:

CQE Academy. (2021). The 7 Quality Control (QC) Tools Explained with an Example!. Retrieved on December 8, 2021. https://youtu.be/yuH35ottILU

Accounting Made Easy. (2021). Quality Control & Audit Tools (in Filipino). Retrieved on December 8, 2021. https://youtu.be/0H94RkJGxoA

SixSigma.net. (2021). Seven Basic Tools of Quality. Retrieved on December 8, 2021. https://www.whatissixsigma.net/7-qc-tools/

Lucid Content Team. (2021). What Are the 7 Basic Quality Tools, and How Can They Change Your Business for the Better?. Retrieved on December 8, 2021. https://www.lucidchart.com/blog/what-are-the-7-basic-quality-tools#control-chart

Griarte, Lovely Rose B.
(2019-105060)
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FBDecember 12, 2021 at 4:26 PM
Part 01/02

OF ALL THE QUALITY CONTROL TOOLS MENTIONED THROUGH LEARNING VIDEOS AND MATERIALS, WHAT IS THE BEST THREE TOOLS YOU CAN USE AND WHY? PLEASE DESCRIBE WHY THEY STAND OUT THE MOST.

In business, quality control is a vital part of internal monitoring to ensure that they provide and meet certain conditions required in various aspects such as environmental factors and law and regulatory compliance. Additionally, quality control can help an organization be efficient as it aids with waste reduction and simultaneously promotes higher-level productivity. In order for a business to maintain and satisfy specific conditions, it can use several quality control tools. These tools are applicable in diverse circumstances. As for me, among the quality control tools mentioned, the best three are histogram, cause and effect diagrams, and flow chart.

FRANDIAN A. BLANCO, 2019-103951
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UnknownDecember 12, 2021 at 6:08 PM
As a child learning about these tools, I can’t seem to find the importance of using them. When I was young, I saw them as a way of organizing thoughts in a long story or essay so that we can figure out the events or essence of a story. I had no idea that these tools can be used in many aspects like in internal auditing. The seven basic tools of quality are a designation given to a fixed set of graphical techniques identified as being most helpful in troubleshooting issues related to quality (Montgomery, 2005). The seven are distinctively important, especially in the situation you’ll use them, but in my opinion my top 3 tools are Check sheet, histogram, and flowchart
Without realizing it, you can notice that plenty of businesses use check list in determining their supplies, schedules and such. Check sheet is a form (document) used to collect data in real time at the location where the data is generated. The data it captures can be quantitative or qualitative. When the information is quantitative, the check sheet is sometimes called a tally sheet (Schultz ,2006). It can be a great way in analyzing data to make a high-quality decision. They can identify easily the problem needed to focus on with this simple tool. Next, Histogram is an approximate representation of the distribution of numerical data (Pearson, 1895). It is a type of bar chart that graphs the frequency of occurrence of continuous data and is a useful tool in displaying, summarizing, and analyzing data. It is a great way of

HABON, ASHLEY P.
2019-102695
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John Patrick Abraham A. BentulanDecember 12, 2021 at 8:28 PM
Before solving a problem, we need to know exactly what the problem is and put into consideration the abundance of resources into understanding it (Dolfing, 2018). I highly agree with this statement as I firmly believe in understanding the conflict first would be the most important step to know the process of fixing such conflict as it would be very difficult to approach uncharted waters. This kind of philosophy would be my basis as to how I would choose the best three tools in auditing.

First, I have chosen is the fishbone diagram as the best tool in auditing because it supplies all the necessary information on the roots of a particular problem. I put this as the best of all tools because it primarily shows the general and specific reasons of a problem. Once established, the diagram would be utilized for brainstorming purposes and problem-solving process. Also, it must be noted that being able to point out a cause to a problem would drastically help the analysis overall on the particular problem since the diagram would deliberately show the sub-problems.

Second would be the flowchart diagram. Primarily used on the documentation process, flowchart may also be used for any departmental process such as in the operation and auditing department. I put this as the second best because it would show the whole decision-making process of a workflow; hence, the walkthrough process of the auditor would be much easier and less time consuming. Also, flowchart diagram would have a concise approach on the process of a particular undertaking – in the context of auditing, it would show the systematic process on how to approach an issue and even how to solve such issue.

Third would be the histogram because it would focus on the data of a particular aspect of the company. In this tool, auditors focus more on the result rather than the process; however, auditors can find correlation on the output and the result of a particular period making this auditing tool an effective one since some processes may be pointed out from a period to another and, from there, decision-making process is done.

REFERNECE:
Dolfing, H. (May 26, 2018). Understanding your problem is half the solution (Actually the most important half). Retrieved on December 8, 2021 from https://www.henricodolfing.com/2018/05/understanding-your-problem-is-half.html

JOHN PATRICK ABRAHAM A. BENTULAN
2019-106909
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Lovely BangateDecember 12, 2021 at 8:53 PM
The three tools I identified as the most valuable instruments that can assist internal auditors during their audit engagement are the Control chart, Cause and Effect Diagram, and the Value stream map.
A control chart is a graph used to plot and study how a process changes over time. Data are plotted in time order, in a similar fashion as run charts. A control chart has a central line for the average or target value for the process being plotted, an upper line for the upper control limit (i.e., maximum allowable value given the established performance specifications), and a lower line for the lower control limit (Murdock,2016). In essence, the control chart determines whether the auditee's processes are within the average control limit. Otherwise, internal auditors shall investigate the root cause of why a process is out of control. This analysis tool helps them instantly address problems before it accumulates and cause further trouble to the operation. In addition, it gives reasonable assurance for the accuracy of the auditor's findings and recommendations as their analysis were based and supported by statistical data. Above all, the control chart helps auditors improve internal control since, through observing variations, it gives forewarning to auditors for irregularities that need corrective action to bring back the point in the centerline. Therefore, the control chart is an ideal medium for them to evaluate the effectiveness of the existing processes and controls inside the organization.
-BANGATE,lOVELY V. (2019-104176)
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