BRAINSTORMING - EVIDENCE COLLECTION TECHNIQUES IN THE PERFORMANCE AUDIT

Emilia Vasile () and Ion Croitoru ()

Internal Auditing and Risk Management, 2010, vol. 3, issue 19, 11 - 20

Abstract: Discussion groups are among the most common research facilities for the collection of evidence used in performance auditing, characterized by flexibility, because the participants can express their own answers, express opinions and responses of other group members qualify. Brainstorming is a variant of discussion groups aims to generate ideas or solutions and individualized approach in that the mediator has a minimal involvement. This recommendation focuses on participants to make suggestions without comment on the ideas of other participants. Brainstorming promotes creativity and finding solutions to some problems in obtaining a wide range of ideas / information from participants, using their experience and training. All the ideas generated are counted and recorded, without being judged or criticized.

Keywords: group discussion; brainstorming; the facilitator; participants; agenda; approach; ideas; performance audit (search for similar items in EconPapers)
JEL-codes: M00 M41 M42 (search for similar items in EconPapers)
Date: 2010
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