действия в обход системы внутреннего контроля(The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. aldrignedigen)
превышение служебных полномочий(руководством компании – рабочий вариант // Management override of internal controls is the intervention by managers in handling financial information and making decisions contrary to internal control policy. 4uzhoj)