03
Feb
10

A.01 Internet Problem (Worksheet 11)

Shelly Huzaynah 21207019

SMAK01-7

Auditing 2

Question :

  1. What are three common pitfalls that should be avoided during brainstorming sessions? How can these problems be avoided?

Answer :

There is three common pitfalls that should  be avoided during brainstorming sessions, because it can hinder an audit team’s brainstorming effectiveness :

  1. Group domination, is one of the most corrosive problems. If the participant dominating the process can quickly squelch the creative energies of the group as a whole, which can reducing the likelihood the team will identify any actual fraud risks.
  2. Social loafing, also called free-riding. It occurs when participants disengage from the process, expecting that other team members will pick up the slack.
  3. Groupthink, is another pitfall to avoid. This phenomenon occurs when team members become so concerned with reaching consensus that they fail to realistically evaluate all ideas or suggestions.

These three problems can be avoided by “Groupshift”, is condition when audit team try to reach the purpose of  the brainstorming session, then team leaders must exercise caution to avoid allowing the team to take an extreme position on fraud risk.

Question :

  1. What are three important techniques to improve the effectiveness of a brainstorming session?

Answer :

There are a number of well-defined brainstorming techniques. Here are three that team leaders might find appropriate for auditors.

  1. 1. Open brainstorming, is an unstructured technique auditors can use in which discussions follow very few rules and procedures. In this type of brainstorming, individuals share ideas as they come to mind in a kind of free-for-all.
  2. 2. Round-robin brainstorming, is a structured technique characterized by a session that begins with a period of no talking during which team members engage in silent “self-brainstorming,” or “brainwriting,” to form their ideas.
  3. Electronic brainstorming, is an increasingly popular technique that combines open brainstorming with software technology.

Source :

http://www.journalofaccountancy.com/Issues/2003/Dec/APrimerForBrainstormingFraudRisks.htm


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