The facilitator, all agree, is a key element of a successful brainstorming
The study found that there are 21 specific best practices that contributed to successful brainstorming
efforts, and that the benefits of high quality brainstorming
could be attained when at least 10 to 11 of those practices are put into place - such as the inclusion of subject-matter specialists and an openness to input from all team members.
This is usually problematic in a brainstorming
session when the group is composed of people with different levels of authority, because the team members with the least amount of authority often feel consciously or unconsciously compelled to support their superiors.
The Maricopa Center for Learning and Instruction (MCLI) of the Maricopa Community Colleges has an online brainstorming
guidebook, which adds a few more rules to the original four.
sessions were implemented in 2002, the profession has had an opportunity to study which aspects of these sessions are most effective.
There is no analogous requirement for tax engagements; however, brainstorming
can be an effective tool for identifying risks associated with client acceptance, fulfilling compliance obligations and developing and recommending planning strategies.
Members of face-to-face brainstorming
groups tended to match their productivity to members who generated the fewest ideas, resulting in lower productivity than nominal groups.
A list of brainstorming
questions to help expedite the process
So, in part, brainstorming
sessions prompt the more experienced auditors to share their insights with less experienced team members and, in turn, encourage those who are less experienced but have recent firsthand knowledge of client processes to provide their insights to the senior members.
Each subgroup was given the same composition topic and given fifteen minutes of class time to engage in pre-writing brainstorming
by discussing the topic together in French.
Keep in mind that brainstorming
is a required procedure and should be applied with the same degree of due care as any other audit procedure.
ThinkAway is a consulting service designed to improve the process and the results of brainstorming