In its tests of controls over the Tarbet Township Housing Assistance Program, Smith, CPA, has found that the clerk assigned to monitor and limit participation in the housing program to a target population of individuals meeting income criteria is routinely overruled by his supervisor in order to meet volume based level of effort requirements. Ineligible participants whose income exceeds program limits are routinely admitted to the program. Smith would characterize this as a(n): A. Deficiency in the design of internal control. B. Deficiency in the operation of internal control. C. Audit risk of noncompliance. D. Inherent risk of noncompliance