Webcast: Fraud Brainstorming and Interviewing Techniques for Auditors and Accountants

WB2769  |  Partner Virtual Events  |  Intermediate  |  Scheduled


Two of the most important requirements under SAS 99 (the fraud auditing standard) are engagement team brainstorming and expanded inquiries of auditee personnel. The skill with which these important requirements are carried out can mean the difference between discovering material fraud and a lawsuit. This session will address the following:. Why brainstorming is important. Rules for effective brainstorming. The brainstorming documentation dilemma. Successful interviewing: what to do and what not to do.  How to spot signs of deceptive behavior. Integrating brainstorming results with interviewing; and vice versa. These requirements definitely demand that auditors develop new skills and change the way they conduct audits. This session will use case studies to provide insights into these important skill sets.


Number of Credits Type of Credits
2 Accounting and Auditing






*How to spot deceptive behavior



*Understand that auditor responsibilities now include brainstorming and a new type of interview.

*Understand the purpose of and rules for effective fraud brainstorming. *Understand how to conduct effective interviews designed to detect evidence of fraud.

*Understand the signs of deceptive behavior.

*Understand how to use brainstorming and fraud inquiries synergistically.




This webcast is provided by ACPEN. After registering for the course, you will receive an email from ACPEN with instructions for logging in to the webcast and obtaining your eMaterials.


Member (Early Bird)
Non-Member (Early Bird)
Registration for this event has closed. If you have any question or concerns please give us a call at 615-377-3825 or send us an e-mail at registrar@tscpa.com