Final answer:
High-level management, including CEOs, directors, and senior managers, have the capability to override internal control features due to their authority within organizations.
Step-by-step explanation:
The individuals or groups of individuals most able to override internal control features within a company or organization are typically those in high-level management positions such as CEOs, directors, and senior managers. These individuals often have the authority and access required to bypass or modify control systems. It's crucial for organizations to recognize this and implement additional checks and balances, such as segregation of duties, mandatory vacations, and regular audits, to mitigate the risk of fraud or errors even at higher levels of management.