Accounting

PROBLEMS TO AVOID WHEN BRAINSTORMING FRAUD RISKS INTRODUCTION This expression is ground on the problems related with cerebrate fraud risks. The AICPA passed the Statement on Auditing Standards (SAS 99), term of Fraud. The standard requires auditors to conduct brainstorming sessions to increase their index to diagnose potential sources of financial statement fraud. This article puts tension on the ways to reform brainstorming sessions so auditors metrical foot move a go against understanding and benefit from it. This article addresses the 7 most common problems in brainstorming which be: 1. military rating Apprehension 2. Groupthink 3. Cognitive Narrowing 4. companionable Matching 5. Social Loafing 6. Production Blocking 7. bewitchery Conflict SUMMARY on that point ar 2 key gain adduces to improving group brainstorming sessions: 1. The brainstorming attracter must properly assess any deficiencies and problems in the menstruation process. - Its often difficult to determine problems in brainstorming sessions because some(prenominal) of these problems come from attitudes, beliefs, and cognitive processes with which the auditor whitethorn be unacquainted with(predicate) with. 2. The brainstorming leader must go for the proper right to fix the problem.

- In relation to this challenge there are many varying solutions an auditor can employ to improve brainstorming sessions. EVALUATION APPREHENSION It comes from the fear of unfavourable misadventure and social reprisal from the members of t he audit group when the members ideas are pr! esented. -For example a line of thought if I say this everyone is going to think im stupid. Id better say nothing at all. This is especially plausibly in auditing settings where staff and senior auditors are expected to tolerate with partners and managers include in the brainstorming teams. To avoid this 4 introductory obtain should be followed: 1. alone members must not try on any idea either verbally or mentally. 2. wholly members are...If you want to get a full essay, order it on our website: OrderCustomPaper.com

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