Nevada CPA


Fraud Brainstorming and Interviewing Techniques for Auditors and Accountants


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.

Course Details

Date & Time:

Monday, August 14, 2017

6:00am – 7:43am

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Field of Study:


CPE Credit:

2 hours CPE credit


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Course Pricing

Member Fee

Applicable if you are a NVCPA member in good standing.

Non-Member Fee

Applicable if you are not a NVCPA member.

Your Price $79.00


David Cotton

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