Management overriding controls, presumably in the belief that the controls put in place are inconvenient or inappropriate andshould not apply to them.

　　The occurrence of unforeseeable circumstances is the final cause referred to in the Turnbull Report. Control systems aredesigned to cope with a given range of variables and when an event happens outwith that range, the system may be unableto cope.

　　Tutorial note: accept other, equivalent explanations or references to other governance codes if valid. Study texts makereference obliquely rather than as a ‘list’ to learn. The above points can be expressed in different ways.

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　　The Association of Chartered Certified Accountants