| |||
| 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) | |||
