Construct · 1 fields · 1 citations

fraud brainstorming: a standalone construct

One name. One construct. A landmark on the map.

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fraudbrainstorming1 CONSTRUCTFraud brainstorming CARPENTER · FORENSIC

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Forensic accounting

structured audit team discussion of how fraud could occur at a client, which improves fraud risk identification.

In forensic accounting, fraud brainstorming refers to structured audit team discussion of how fraud could occur at a client, which improves fraud risk identification. This meaning comes from Carpenter (2007) in The Accounting Review.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone constructbrainstorming1 fields · 1 citationsanchor · a standalone constructidentification6 fields · 9 citationsjingle · one word, six constructs

References

  1. Carpenter, T. D. (2007). Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99. The Accounting Review, 82(5), 1119-1140. https://doi.org/10.2308/accr.2007.82.5.1119

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