Which kind of control cannot be overridden and is provided automatically by the system?

Non-discretionary controls are designed to function automatically and cannot be overridden by users. These controls are embedded within the system's processes and rules, ensuring compliance and safeguarding against discrepancies. By operating automatically, they provide a consistent level of oversight without the risk of human error or manipulation that can occur with other types of controls.

In contrast, financial controls are often tied to specific financial transactions and may require manual intervention. Manual controls rely on human actions to function, which introduces the possibility for errors or override situations. General controls are broader in scope and may include both automated and manual processes, allowing for human discretion in some cases. Thus, the distinctive nature of non-discretionary controls makes them invaluable for maintaining integrity within automated systems, as they ensure that certain actions cannot be bypassed by users.