With little kids their arms are so short they have trouble reaching around to the butt area, even with the tilting method or the squatting method. Their physiology just isn't right for learning how to wipe "correctly" in my personal experience so I've taught my daughter to carefully wipe her front when she pees, which she's totally able to do but we're still working on wiping from the back when she poops, which is still a struggle. She's very proud that she can take care of herself fine when she just has a pee but when she poops she will wipe to practice but I always have to come in and follow up because she's just physically incapable of doing a good job right now.
She knows not to go too far back when cleaning her front or she'll get butt stuff in her front and that's not good. She understands what getting sick is and that if she wipes wrong she can get sick but until she can reach back there easier, everything we're doing is just practice until she can grow into it.