In the wake of recent corporate accounting scandals, auditors are encouraged to improve their method of fraud detection. Although Statement on Auditing Standards (SAS) No. 99 does not change the responsibility of the auditor for detecting fraud, it does provide new procedural requirements for assessing fraud risk, such as brainstorming among key team members about the potential for fraud. Using audit interns and internal auditors, this study empirically examines two interventions hypothesized to improve the quality of ideas generated by audit interns and internal auditors. In the first intervention, auditors use a computer-based group support system to brainstorm either non-anonymously or anonymously. For the second intervention, auditors were either trained to use a paradigm-modifying creativity technique or not trained. Additionally, it is hypothesized that the creativity training will have the greatest impact on brainstorming effectiveness when auditors brainstorm anonymously. However, the results suggest that audit interns working non-anonymously generated the greatest number of fraud ideas and also the greatest number of original ideas. Audit interns who received training on a paradigm-modifying creativity training technique generated the greatest number of unique ideas and received, on average, the highest usefulness to the audit process score.

Made available in DSpace on 2014-12-17T14:53:17Z (GMT). No. of bitstreams: 1 MarcelaSGF_DISSERT.pdf: 4058741 bytes, checksum: b2317f25e59f7736d3520d838395e8f4 (MD5) Previous issue date: 2014-12-02 / Creativity is a skill found in all individuals and one of the strategies used to intensify it is through the application of creativity techniques. In order to propose a new technique for generating new crafts product ideas, this dissertation, which is part of a research project of the Federal University of Rio Grande do Norte, through action research, intervened in three state communities artisans - Lajes Pintada, Massaranduba and Vera Cruz - to develop the artisans creative potential. Based on the techniques studied in the literature, we selected three techniques for interventions, composing two dynamics - one to improve features and functionalities of existing products, with the technique of SCAMPER; and the other to generate ideas for creating new products, with techniques Listing and Random Words / Figures. These latter techniques were not satisfactory in its objective by presenting constraints, not covered in the description, for the participant group. Thus, it was necessary to propose a new technique for the same purpose, the technique CREATION Clarify technique, Realized creativity, Explain, Apply for word, Think fast, Interpret, Organize ideas, Now evaluate, composed of twelve steps. To use the new technique requires that it be used by a dynamic that takes into account three phases: Planning, Application and Analysis. In the new technique application were generated around 30 ideas, regarded as new, in six sessions, from test pilot to interventions in artisans communities / A criatividade ? uma habilidade presente em todos os indiv?duos e uma das estrat?gias utilizadas para potencializ?-la ? por meio da aplica??o de t?cnicas de criatividade. Com o objetivo de propor uma nova t?cnica para gera??o de ideias de novos produtos artesanais, esta disserta??o, que faz parte de um projeto de pesquisa da Universidade Federal do Rio Grande do Norte, por meio de uma pesquisa-a??o, interveio em tr?s comunidades artes?s do estado Lajes Pintada, Massaranduba e Vera Cruz a fim de desenvolver o potencial criativo das artes?s. A partir das t?cnicas estudadas na literatura, foram selecionadas para as interven??es tr?s t?cnicas, compondo duas din?micas uma para melhorar caracter?sticas e funcionalidades dos produtos existentes, com a t?cnica do SCAMPER; e a outra para gerar ideias para cria??o de novos produtos, com as t?cnicas Listing e Palavras/Figuras Aleat?rias. Essas ?ltimas t?cnicas n?o foram satisfat?rias em seu objetivo por apresentarem restri??es, n?o contempladas em sua descri??o, para o grupo participante. Assim, foi necess?ria a proposi??o de uma nova t?cnica com a mesma finalidade, a t?cnica CREATION Clarify technique, Realized creativity, Explain, Apply for word, Think fast, Interpret, Organize ideas, Now evaluate, composta por doze etapas. Para aplica??o da nova t?cnica requer-se que seja utilizada mediante uma din?mica que leva em considera??o tr?s fases: Planejamento, Aplica??o e An?lise. Na aplica??o da nova t?cnica foram geradas em torno de 30 ideias, consideradas novas, em seis sess?es, do teste piloto ?s interven??es nas comunidades artes?s

Ziel des Institutionen übergreifenden Praxisprojektes war die Verbindung von Theorie und Praxis in der Lehre für die Disziplinen Arbeitswissenschaft, Innovationsmanagement und Holzgestaltung. Es wurden selbstproduzierte Lehr-Lernvideos nutzerzentriert entwickelt, auf ihre Usability und User Experience hin geprüft und zur Ideenfindung im Innovationsprozess eingesetzt. Forschungsseitiger Fokus war die Evaluation zur orts- und zeitunabhängigen Zusammenarbeit im Kreativitätsprozess. Das Projekt wurde von der TU Chemnitz – Professur Arbeitswissenschaft und Innovationsmanagement und der Angewandten Kunst Schneeberg Abteilung Holzgestaltung realisiert.