Definition
Override of Approval Limits refers to the deliberate structuring or splitting of transactions to bypass defined approval thresholds and control mechanisms.
Context
Override of approval limits is commonly associated with red flags, weak internal controls, and insufficient segregation of duties. It frequently occurs in procurement and payment processes and is often enabled by inadequate monitoring of exceptions.
Meaning
It indicates intentional control circumvention and represents a significant fraud risk.
Example
Multiple payments are split into amounts just below the approval threshold.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Override of Approval Limits", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/override-of-approval-limits/, accessed April 18, 2026.