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Brainstorming an audit
Author(s) -
Bean LuAnn
Publication year - 2008
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20398
Subject(s) - brainstorming , audit , session (web analytics) , statement (logic) , process (computing) , accounting , psychology , business , computer science , political science , marketing , law , advertising , operating system
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.