This document explores the application of design thinking within KPMG, a leading accounting and auditing firm. Design thinking, a methodology for creative problem-solving, is employed by KPMG to address business challenges and generate innovative solutions. The document delves into the structure of design thinking, its key methodologies, and its role in fostering innovative ideas. It also highlights the importance of a knowledge funnel in ensuring the validity and reliability of design thinking implementation. References to relevant research and publications provide further insights into the application and effectiveness of design thinking.