FRAUD 7-15 LO 2 Brainstorming is a group discussion designed to encourage audi- tors to assess client risks, particularly those relevant to fraud. When does brainstorming typically occur? b. Who attends the brainstorming session? Who typically leads it? c. Besides encouraging auditors to creatively assess client risks, what other purpose does brainstorming serve? d. What are some guidelines that are helpful to maximizing the effec- tiveness of a brainstorming session? e. What are the typical steps in the brainstorming process? f. What are some features of high-quality brainstorming