TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

risk of management override of controls [1 record]

Record 1 2010-08-20

English

Subject field(s)
  • Special-Language Phraseology
  • Auditing (Accounting)
  • Financial and Budgetary Management

French

Domaine(s)
  • Phraséologie des langues de spécialité
  • Vérification (Comptabilité)
  • Gestion budgétaire et financière
DEF

Risque que la direction d'une entité évite ou se soustraie aux procédures de contrôle établies.

OBS

Ce risque est susceptible de limiter la confiance que l'auditeur peut accorder aux contrôles internes.

Spanish

Save record 1

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