The effect of the brainstorming method on developing the auditor’s creative thought and its impact on enhancing the quality of auditing and reducing the risks of fraud by applying it in a sample of

Abstract

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 audit and the reduction of fraud. Through the research gap, it is proven that there is a statistically significant effect of brainstorming on the quality of the audit through the auditor’s creative thought in reducing the risks of fraud, as it increased. The responsibilities placed on auditors in the recent period and their major role in detecting fraud, of which there are many types and forms in all aspects of work. The globalization of financial markets and the widespread growth of commercial operations has led to a wide spread of fraudulent operations to the emergence of the need for modern methods to advance the auditing profession, and the use of programs Traditional methods in the auditing process do not contribute to detecting fraud, which the researcher sought 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 proposing it. Ideas are unconditionally and directly related to 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 the offices of auditors, accountants and some university professors. A group was used. Among the statistical methods, the statistical programs SPSS and Amos and appropriate statistical methods Was adopted to test hypotheses. The questionnaire included four axes (brainstorming method, creative thought, audit quality, fraud risk), each axis includes (16 items), and the research found A set of The most important conclusions are that the brainstorming method is important for exchanging opinions and ideas between auditors within the audit team to address a case of manipulation and fraud. It also leads to an increase in the auditor’s experience and contributes to raising creative thinking by achieving distinctive creative ideas during the audit planning process, which increases confidence. The client achieves 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 auditors, 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