What is meant by the term management override and how was that revealed in the Satyam fraud?

Question

Research auditing standards and other guidance on effective internal control to answer the following questions:

Answer 1

Management override refers to management’s bypassing of existing internal controls to engage in
actions not allowed by those controls. For some unusual transactions, it may be appropriate for internal
controls to be overridden, if those controls prevent the transaction from being properly reflected in
the financial statements in accordance with GAAP. However, in most instances, override of internal
controls by management should be prevented to reduce opportunities for management fraud.
In the Satyam case, management overrode control IT general controls to create the "super-user"
login that allowed certain employees to create the false invoices to overstate revenues. Management
not only overrode IT security controls, but they overrode all other controls related to sales invoicing in
order to generate the false invoices and to overstate cash balances.