© D.L. Crumbley
: 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.
: participants disengage from the process, expecting other team members to pick up the slack.
: team members become so concerned with reaching consensus that they fail to realistically evaluate all ideas or suggestions.
: 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.