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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 93 / 352

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© D.L. Crumbley

Potential Pitfalls

Group domination: one or two participants dominating the process can quickly squelch the creative energies of the groups as  a whole, reducing the likelihood the team will identify any actual fraud risks.

Social loafing: participants disengage from the process, expecting other team members to pick up the slack.

Groupthink: team members become so concerned with reaching consensus that they fail to realistically evaluate all ideas or suggestions.

Group shift: avoid allowing the team to take an extreme position on fraud risk.

Source: M.S. Beasley and J.G. Jenkins, “A Primer for Brainstorming Fraud Risks,” Journal of Accountancy, December 2003, pp. 33-34.

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