Definition
Override Frequency refers to the number of times established internal controls are overridden or bypassed within a given period.
Context
Override Frequency is a key metric in fraud risk management and part of fraud KPIs. It is commonly analyzed in high-risk processes such as payment approvals, procurement, and access management to identify weaknesses in internal controls or unusual behavior patterns.
Meaning
A high override frequency may indicate control abuse, ineffective processes, or systematic circumvention of controls and is therefore considered a significant red flag.
Example
Frequent manual overrides of payment approval controls outside the standard process.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Override Frequency", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/override-frequency/, accessed April 18, 2026.