The Define, Measure, Analyze, Improve, and Control (DMAIC) methodology is the core framework of
Six Sigma, a data-driven process improvement approach that aims to reduce defects, enhance
efficiency, and optimize performance.
Analysis of Answer Choices:
(A) Correct – Six Sigma.
DMAIC is a structured Six Sigma methodology used for problem-solving and process improvement.
It helps organizations identify inefficiencies, eliminate errors, and standardize processes.
(B) Incorrect – Quality circle.
A quality circle is a group of employees who meet to discuss and resolve work-related issues, but it
does not follow the structured DMAIC approach.
(C) Incorrect – Value chain analysis.
Value chain analysis focuses on evaluating business activities to improve competitive advantage, not
structured process improvement like Six Sigma.
(D) Incorrect – Theory of constraints.
The Theory of Constraints (TOC) focuses on identifying and eliminating bottlenecks in processes, but
it does not use the DMAIC approach.
IIA Reference and Internal Auditing Standards:
IIA’s Global Internal Audit Standards – Process Improvement and Risk Management
Emphasizes methodologies like Six Sigma for operational efficiency.
COSO’s ERM Framework – Continuous Improvement and Quality Management
Discusses the role of Six Sigma in improving processes and reducing risks.
IIA’s Guide on Business Process Auditing
Recommends structured approaches such as Six Sigma for evaluating process efficiency.
