An auditor is evaluating a client's internal controls. Which of the following situations would be the most difficult internal control issue for an auditor to detect?

A. The technology department writes a program that does not properly implement the control, due to a lack of understanding.

B. Two employees, who work in different departments, are circumventing an internal control.

C. Someone erroneously disables edit checks in a software program designed to identify control exceptions.

D. The accounting staff neglects the control, due to increased transactions to be processed.