Auditing Cases 6th Edition by Mark Beasley,Frank Buckless,Steven Glover,Douglas Prawitt

تمرين 10

Auditing standards note that there is a possibility that management override of controls could occur in every audit and accordingly, the auditor should include audit procedures in every audit to address that risk.
[a] What do you think is meant by the term "management override"
[b] Provide two examples of where management override of controls occurred in the Comptronix fraud.
[c] Research auditing standards to identify the three required auditor responses to further address the risk of management override of internal controls.