Electronic Brainstorming for the Joint Audit Team and Its Impact on Enhancing the Efficiency of the Auditing

Abstract

The study aimed to determine the impact of electronic brainstorming for the Joint Audit Team on enhancing the efficiency of the auditing. The study employed the analytical-descriptive approach to arrive at logical results that support the study's hypotheses. This was achieved through conducting a field study to gather the opinions of auditors practicing the auditing profession in the southern governorates of Palestine. The study's hypotheses were tested using a range of appropriate and diverse statistical methods. The most significant findings of the study included a substantial and effective influence of electronic brainstorming for joint auditing on various aspects, including increased ability to detect fraud, successful completion of auditing procedures, comprehension of the nature of the audited entity's operations, and the fostering of creative thinking among auditors. These findings contribute to elevating the efficiency of the auditing process. In light of the study's outcomes, a set of recommendations were proposed. The most important of these include the necessity for audit entities to design and implement specialized programs for applying electronic brainstorming throughout all stages of joint auditing work. Additionally, it is essential for relevant and responsible bodies to focus on establishing suitable methods to activate and approve the use of electronic brainstorming for the audit team, with the aim of task distribution and coordinating efforts during joint auditing engagements.