Brainstorming an audit

✍ Scribed by LuAnn Bean

• Book ID: 102297505
• Publisher: John Wiley and Sons
• Year: 2008
• Tongue: English
• Weight: 62 KB
• Volume: 19
• Category: Article
• ISSN: 1044-8136
• DOI: 10.1002/jcaf.20398

✦ Synopsis

Abstract

Auditors are now required to conduct brainstorming sessions, as mandated in Statement on Auditing Standards (SAS) No. 99 and SAS No. 109. The goal is for audit team members to generate ideas about how and where fraud might be occurring—and how to detect it.

But how do you conduct an effective brainstorming session? The author explores that question, suggests ways to customize the process, and offers questions auditors should address. © 2008 Wiley Periodicals, Inc.