Common inherent limitations in internal control include . a. ineffective understanding of the purpose of a control.
b. no evidence or history of collusion within the organization.
c. controls within a software system are never overridden.
d. top management agree as to the type and extent of system to implement.

A. ineffective understanding of the purpose of a control

Explanation:

Internal controls can be regarded as mechanisms or rules, as well as procedures put in place, by a company so that integrity of financial as well as accounting information, are ensured and to promote accountability as well as prevention of fraud. It should be noted that Common inherent limitations in internal control include ineffective understanding of the purpose of a control

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