Accounting

PROBLEMS TO AVOID WHEN BRAINSTORMING FRAUD RISKS INTRODUCTION This clause is base 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 competency to diagnose potential sources of financial statement fraud. This article puts vehemence on the ways to break brainstorming sessions so auditors root word move a go against understanding and benefit from it. This article addresses the 7 most common problems in brainstorming which argon: 1. military rating Apprehension 2. Groupthink 3. Cognitive Narrowing 4. sociable Matching 5. Social Loafing 6. Production Blocking 7. bewitchery Conflict SUMMARY on that point ar twain key gain ranges to improving group brainstorming sessions: 1. The brainstorming attracter must properly assess any deficiencies and problems in the present-day(prenominal) process. - Its often difficult to determine problems in brainstorming sessions because numerous of these problems come from attitudes, beliefs, and cognitive processes with which the auditor whitethorn be unfamiliar with. 2. The brainstorming leader must go for the proper salve 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 sorrow and social reprisal from the members of the audit group when the members ideas are presented. -For example a line of thought if I place 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 precept should be followed : 1. alone members must not try on ! any idea either verbally or mentally. 2. all(a) members are...If you want to get a full essay, order it on our website: OrderCustomPaper.com

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