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.