An inherent weakness of all internal controls is:
A)They require highly educated people to implement.
B)Performing tests of controls is more costly than obtaining substantive evidence.
C)The potential for management to override them.
D)Each control costs more money to implement.

Question

Quizplus · Accepted Answer

The potential for management to override internal controls is an inherent weakness because even if strong controls are put in place, management can still choose to circumvent them for their own personal gain or to achieve certain goals. This is sometimes referred to as management override, and it can render even the strongest internal controls ineffective.

An Inherent Weakness of All Internal Controls Is