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October 2008 » A Practical Approach to Finding...
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Arthur J. Radin, CPA
The problem of management override is a significant issue in auditing today. In spite of the current emphasis on internal controls created by, among other forces, the Sarbanes-Oxley Act of 2002 (SOX), there are inadequate discussions concerning auditors' problems in detecting management override. Much has been written on the factors that should make an auditor more sensitive to the risk that management might attempt to override the company's internal controls (see the AICPA monograph “Management Override of Internal Controls: The Achilles' Heel of Fraud Prevention and AICPA
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