In February 2005, the American Institute of Certified Public Accountants AICPA issued a report titled "Management Override of Internal Controls: The Achilles' Heel of Fraud Prevention." It notes that management may override internal controls and engage in financial statement fraud by all of the following except:

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Channel stuffing refers to the practice of inflating sales and earnings by coercing distributors and retailers to buy more inventory than they can sell. While it is a deceptive business practice that can lead to overstated revenues and can be part of fraudulent activities, it is not directly related to management's ability to override internal controls. The other options (B, C, D) are direct methods by which management might override internal controls to manipulate financial statements.