An internal control system can be circumvented by:
A)collusion,encryption and management override.
B)collusion,management override and segregation of duties.
C)collusion,management override and human limitations.
D)nothing,if it is a good internal control system.

Question

Quizplus · Accepted Answer

Collusion, management override, and human limitations can all circumvent an internal control system. Collusion can bypass controls through unauthorized collaboration, management override can bypass or change controls for potentially nefarious purposes, and human limitations can lead to errors or intentional misuse that circumvents controls.

An Internal Control System Can Be Circumvented By