Collusion can result in internal control deficiencies. Individuals acting collectively to perpetrate and conceal an action from detection often can alter financial or other management information so that it cannot be detected or prevented by the system of internal control. Collusion can occur, for example, between an employee who performs controls and a customer, supplier, or another employee, Sales and/or operating unit management might collude to circumvent controls so that reported results meet budgets or incentive targets.