isn't dead, though, not by a wide margin.
When an audit team wasn't using the brainstorming
best practices, we saw them identify risk and then take no pursuant action.
This is especially likely in auditing settings where staff and senior auditors are expected to contribute with partners and managers included in the brainstorming
Osborn came up with four main rules to be used in the brainstorming
process, and these are usually defined as some variation of the following:
In a report issued in January 2007, the PCAOB raised concerns about accounting firms falling short of brainstorming
requirements in auditing standards.
This article describes how firms can identify potential risks associated with tax engagements by brainstorming
These forms of technology are interactive whiteboards that can be connected to a computer and are ideal for brainstorming
, writing notes, drawing diagrams, controlling applications, and presenting information--all of which is captured and stored electronically.
session's effectiveness is increased if conducted, at least partially, in closed or executive session without management present.
To help get your creative brainstorming
juices flowing, read:
Much of the brainstorming
literature, especially experiments, focuses on two accepted facts.
To turn all this brainstorming
into an experiment you can do, just pick one independent variable from Question 3 (say, sugar content) and one dependent variable from Question 4 (say, how long the flavor lasts).
The seminar is a time efficient way for you to have a framework for conducting a brainstorming
session with your team.
This article will discuss how audit team leaders can avoid the pitfalls inherent in brainstorming
sessions and employ the best practices for maximizing the benefits.
Typical pre-writing or planning activities include drafting outlines, developing thesis statements, interviews, dialogues, word games, free-writing, journal-keeping, brainstorming
, and discussing writing models.
OpenMind 2 Business Edition is the Ultimate Brainstorming
and Project Management Software