Fraud Brainstorming and Interviewing Techniques for Auditors and Accountants

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2.0 Credits

Two of the most important requirements under current auditing standards are (1) engagement team brainstorming and (2) expanded inquiries of auditee personnel.  The skill with which these important requirements are carried out can mean the difference between discovering material fraud and … a lawsuit.  This session will address the following:
• Why brainstorming is important
• Rules for effective brainstorming
• The brainstorming documentation dilemma
• Successful interviewing: what to do and what not to do
• How to spot signs of deceptive behavior
• Integrating brainstorming results with interviewing; and vice versa
These requirements definitely demand that auditors develop new skills and change the way they conduct audits.  This session will use case studies to provide insights into these important skill sets.


*Understand that auditor responsibilities now include brainstorming and a new type of interview

*Understand the purpose of and rules for effective fraud brainstorming

*Understand how to conduct effective interviews designed to detect evidence of fraud

*Understand the signs of deceptive behavior

*Understand how to use brainstorming and fraud inquiries synergistically

Major Topics

*Fraud detection

*Fraud brainstorming

*Fraud interviews

*Signs of deception and deceptive behavior

Designed For

Internal and external auditors at all levels; risk management and compliance specialists at all levels



Advanced Preparation