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Brainstorming - Evidence Collection Techniques In The Performance Audit


  • 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.

Suggested Citation

  • Emilia VASILE & Ion CROITORU, 2010. "Brainstorming - Evidence Collection Techniques In The Performance Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 3(19), pages 11-20, September.
  • Handle: RePEc:ath:journl:tome:19:y:2010(iii):i:19:p:11-20

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    More about this item


    group discussion; brainstorming; the facilitator; participants; agenda; approach; ideas; performance audit;

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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