IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

Brainstorming - Evidence Collection Techniques In The Performance Audit

Listed author(s):
  • Emilia VASILE


    (“Athenaeum” University Bucharest)



    (“Athenaeum” University Bucharest)

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL:
Download Restriction: no

Article provided by Athenaeum University of Bucharest in its journal Internal Auditing and Risk Management.

Volume (Year): 3 (2010)
Issue (Month): 19 (September)
Pages: 11-20

in new window

Handle: RePEc:ath:journl:tome:19:y:2010(iii):i:19:p:11-20
Contact details of provider: Web page:

More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:ath:journl:tome:19:y:2010(iii):i:19:p:11-20. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Cosmin Catalin Olteanu and Emilia Vasile)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.