课程讲义 >>答疑编号:NODE00976500010700000105

Inherent limitations of internal control systems – an internal control system is operated by people and hence is liable to human error. In addition, there is the possibility of controls override by management and of collusion and fraud. It is impossible to remove all of these inherent limitations and as the auditor relies on the internal control systems, this can reduce the usefulness of the audit.
【提问内容】those charge of governance是什么意思？谢谢老师

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【回复内容】您的问题答复如下：

治理层的意思。




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