When reviewing input controls, an IS auditor observes that, in accordance with corporate policy,
procedures allow supervisory override of data validation edits. The IS auditor should:
not be concerned since there may be other compensating controls to mitigate the risks.
ensure that overrides are automatically logged and subject to review.
verify whether all such overrides are referred to senior management for approval.
recommend that overrides not be permitted.
If input procedures allow overrides of data validation and editing, automatic logging should occur.
A management individual who did not initiate the override should review this log. An IS auditor
should not assume that compensating controls exist. Aslong as the overrides are policy-compliant,
there is no need for senior management approval or a blanket prohibition.