Using brainstorming sessions in audit programs to improve the performance of auditors in Iraq

Abstract

The research aims to measure the impact of using brainstorming sessions in audit programs to improve the performance of auditors in Iraqi audit companies and offices, as well as presenting and discussing the brainstorming method, audit programs, and the professional performance of auditors. The research relied on the inductive, descriptive, and analytical approach by preparing a questionnaire list distributed to a sample of auditors in Iraqi audit companies and offices. After testing the research hypotheses, a set of conclusions were reached, the most important of which was the clear weakness in adopting brainstorming as a tool in preparing audit programs. Therefore, the use of technology and collective thinking is often not applied in Iraq, which shows the existence of a gap in benefiting from modern audit tools. In addition, brainstorming sessions are important in creating an appropriate environment to stimulate creative thinking and generate new ideas outside the traditional frameworks by exchanging experiences and ideas between the members participating in the session and developing innovative solutions to various challenges.