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Fraud Brainstorming Using Computer-Mediated Communication: The Effects of Brainstorming Technique and Facilitation
Antoinette Lynch,
Florida International University
Uday Murthy, University of South Florida
Terry Engle, University of South Florida
ABSTRACT. This paper reports the results of an experiment designed to investigate the effectiveness of computer-mediated brainstorming in the context of the SAS No. 99-mandated fraud brainstorming requirement. Electronic brainstorming was compared to face-to-face brainstorming. We also investigated automated content facilitation as a tool for enhancing the effectiveness of fraud brainstorming. Results revealed that brainstorming effectiveness was significantly higher for groups brainstorming electronically relative to face-to-face brainstorming. Interactive electronic brainstorming was somewhat more effective than nominal electronic brainstorming. Brainstorming effectiveness was significantly higher for groups that received automated content facilitation compared to unfacilitated groups. The post-brainstorming fraud risk assessment was significantly higher than the pre-brainstorming assessment regardless of treatment, indicating that the SAS No. 99 brainstorming session has the intended effect.
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