Definition
Control override refers to the deliberate circumvention or bypassing of established control mechanisms.
Context
Control override often occurs in connection with occupational fraud, particularly involving senior management, and is closely linked to weak segregation of duties and inadequate monitoring of exceptions. It is a key concept in internal controls, governance, and audit processes.
Meaning
It is a high-impact risk because authority and access can neutralize control frameworks.
Example
A manager forces an exception payment approval.
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Control Override", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/management-override-of-controls/, accessed April 18, 2026.