This chapter outlines the lean tools and techniques I have found to be most useful in an internal audit context. This list is small compared to the full range of lean tools and techniques, but – at this stage – I would rather give a flavour of what there is, rather than swamp the reader (since a full description of these tools could comfortably fill several books).
The Kano model (created by Dr Noiaki Kano) is one of the most powerful lean tools for thinking about what customers do and do not value. It involves listening to the “Voice of the Customer” in relation to what is valued and mapping this out for ongoing reference. Of particular interest is the insight that there are different types of value related attributes. The three key types are summarized below: