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

Question

Quizplus · Accepted Answer

All of the above are inherent limitations of internal control. Controls within software programs can be overridden or disabled by those with appropriate access, human error is inevitable and can result in breakdowns in control, and collusion between two or more individuals can circumvent controls. It is important to recognize these limitations and implement additional controls to mitigate them as much as possible.

Which of the Following Is an Inherent Limitation of Internal