this answer on SOD is quite difficult to choose as the management undue pressure is also a factor. If the question had phrased it as "control issues" instead, it would have been easier to dicpher
Which of the two (control or control risk) is affected by undue pressures on management ?
I also note that there are natural and inherent limitations to control, such as management circumventing procedures or collusion. Furthermore, pressure ON management (or from management) affects the risk of fraud.
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chung002
1 year, 7 months agoJohn1237
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