elusión de control interno
English translation: circumvention of internal control
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| 15:38 Oct 3, 2019 |
| Spanish to English translations [PRO] Bus/Financial - Finance (general) / Audit report | |||||
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|  Selected response from: Robert Carter Mexico Local time: 00:24 | ||||
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| 3 +3 | circumvention of internal control |
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| 4 | the internal audit avoidance |
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Answers
13 mins confidence: 
peer agreement (net): +3
peer agreement (net): +3circumvention of internal control Explanation: There seem to be many more references to "circumvention" than to "avoidance", which would have been my first choice. Personnel understand that there will be no reprisals for reporting adverse information, improper conduct, or circumvention of internal control activities. https://www.gao.gov/assets/80/76564.pdf The possibility of circumvention of internal control through the collusion of member of management or an employee with parties outside or inside the entity. Circumvention means evasion; collusion is fraudulent understanding. It involves collaboration between two or more persons for fraudulent purposes. https://auditinghelp.com/objective-of-an-audit-13622 A business will often give high-level personnel the ability to override internal controls for operational efficiency reasons, and internal controls can be circumvented through collusion. https://www.investopedia.com/terms/i/internalcontrols.asp |
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