Which of the following is an inherent limitation of internal control?
A)Collusion by two or more individuals to circumvent a control
B)A control within a software program being overridden or disabled
C)Human error that results in a breakdown in internal control
D)All of the above

Question

Quizplus · Accepted Answer

All of the three options listed represent inherent limitations of internal control. Collusion can occur between employees or between employees and third parties to circumvent one or more controls. A control embedded in a software program may be designed to operate effectively, but it can be bypassed or disabled by a knowledgeable programmer or by someone with authorized access. Human error is natural and can occur in any system or process, undermining the effectiveness of internal control.

Which of the Following Is an Inherent Limitation of Internal