ANC Company has recently acquired new accounting software to replace the old program that is already getting obsolete. There was an apparent inadequacy of training and supervision in the implementation and actual running of the program and it was realized that there was a better program that should have been purchased, it resulted to a lot of mistakes and delays in the processes. Which inherent limitation of internal control is best described in the given situation?

a.

Management Override and Intervention

b.

Lapse of Judgment and Collusion

c.

Lapse of judgment and Breakdowns

d.

None of these