CAF-8 · Chapter 5 · Question 6 of 10
What is an inherent limitation of ANY internal control system?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) It can be circumvented by collusion among employees or management override.
Explanation
No internal control system is perfect. Inherent limitations include human error, collusion between two or more staff members to bypass controls, and management overriding the system.
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