Final answer:
A person in charge not following an internal control is known as management override, often resulting from misuse of authority and potentially leading to fraud.
Step-by-step explanation:
When a person in charge decides not to follow an internal control, it is called management override. This situation occurs when those in leadership positions choose to bypass the established controls for various reasons, such as expediting processes or addressing what they perceive as unique situations.
It can sometimes lead to misuse of authority and even fraud, especially if not properly monitored or if there is a culture that discourages reporting misconduct.
When a person in charge decides not to follow an internal control, it is called management override. This refers to a situation where a person in a position of authority bypasses or ignores established internal controls for their own benefit or to gain an advantage.
Therefore the correct answer is d. management override.