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Hi sir, I’m slightly confused over the limitation below. Could you check if my understanding is correct.
– Control processes being intentionally circumvented by employees and others
This basically means the employees totally avoid the controls for their own reasons.
Example: A company tracks employee attendance by clocking in cards. Some employees may ask their friends to clock in on behalf of them even when they are not present.
Am I right ?
then what is the difference between the above limitation and the following ?
Management overriding controls probably in the belief that the controls put in place are inconvenient or inappropriate and should therefore, not apply to them.
There is not much difference. It is motive, really. Management over-ride tends to be for good reasons, eg to order purchases quickly to keep production going, but without checking which supplier charges least.
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