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When Management Override Negates Common Sense, Kelly Noe, Violet Rogers
When Management Override Negates Common Sense, Kelly Noe, Violet Rogers
Faculty Publications
Write OK per big boss across the invoice and everything is fine! Or is it? This paper analyzes the human factor link related to the Debra Valice Case. The human factor is the weakest link of any internal control system. Understanding the human factors that cause people to not follow the rules, is key to strengthening this link. This research will utilize the human factors adapted from the Independence Education Program to analyze the DebraValice Case. Valice was responsible for ensuring a secure internal control system. The Chief Executive Officer was able to manipulate this system and unauthorized payments were …