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brainstorming is a group discussion designed to encourage auditors to creatively ass 735001

Brainstorming is a group discussion designed to encourage auditors to creatively assess client risks, particularly those relevant to fraud.

a. When does brainstorming typically occur?

b. Who attends the brainstorming session? Who leads it?

c. Besides encouraging auditors to creatively assess client risks, what other purpose does brainstorming serve?

d. What are the guidelines that should be followed during a brainstorming session to maximize effectiveness?

e. What are the typical steps in the brainstorming process?

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