تأثير اسلوب العصف الذهني في تنمية الفكر الابداعي للمدقق وانعكاسه على تعزيز جودة التدقيق وتخفيض مخاطر الاحتيال “

Rp-The effect of The brainstorming method on developing the auditor’s creative thought and its reflection on enhancing audit quality and reducing .pdf

The research aims to present and analyze the concept of both the brainstorming method and the development of the auditor’s creative thought and its reflection on the quality of the auditing and reducing fraud, as the responsibilities placed on auditors have increased in the recent period and their major role in detecting fraud, whose types and forms have multiplied in all aspects of work, and the globalization of financial markets has led the widespread growth of commercial operations led to the widespread of fraudulent operations, leading to the emergence of the need for modern methods to advance the auditing profession. The use of traditional programs in the auditing process does not contribute to detecting fraud, which the researcher makes every effort through the influence of a new method that contributes to raising the quality of auditing, including the brainstorming method. Adapted from psychology through understanding, defining and employing this method in ways to develop the auditor’s creative thought to reach a creative idea after presenting ideas without restrictions or conditions and their direct direct relationship in raising the level of audit quality through the ideas presented that limit and contribute to reducing the risks of fraud.
For the purpose of achieving the objectives of this research, a questionnaire was designed, and 121 questionnaires were distributed to examiners, accountants, and some university professors. A set of statistical methods were used, and statistical programs were used: SPSS, Amos, and appropriate statistical methods in testing hypotheses. The questionnaire included four axes (brainstorming method, creative thought, audit quality, fraud risks) each axis includes (16 paragraphs), and the research reached several conclusions, the most important of which is that the brainstorming method is important for exchanging opinions and ideas between examiners within the audit team to address a case of manipulation and fraud, and it also leads It increases the auditor’s experience and contributes to raising creative thinking by realizing distinctive, creative ideas during the audit planning process, which increases the client’s confidence in achieving high audit quality, which is the basic building block of the auditing profession.
In light of these conclusions, a number of recommendations were presented, the most important of which is the necessity of applying the brainstorming method in auditing by holding development conferences and seminars for them, and creating a spirit of competition to attract and exchange new ideas and different experiences to keep pace with current developments and economic openness and advance the auditing profession by increasing the scientific and practical experience of examiners, which It leads to improving the quality of auditing, which is reflected in the provision of better auditing services and contributes to reducing the risks of fraud.