A disgruntled programmer of T.H.E. Company inserted some new programming code into the payroll program that added $100.00 to her payroll check each week. The scheme went undetected for three years until the programmer was fired, after which the program crashed because there was no check to add the money to. The failure to have proper controls in place over changes to software programs would be considered a deficiency in: Select one: O a. Risk assessment O b. General controls O c. The control environment O d. Information and communication O e. Application controls The most recent definition of internal control (as contained within Statement on Auditing Standard 78) defines internal control as a(n): Select one: O a. Objective O b. Organization O c. Process O d. Structure