Final answer:
The correct answer is option C, where an internal control deficiency occurs when computer personnel originate changes in customer master files, leading to potential issues in financial data integrity.
Step-by-step explanation:
An internal control deficiency occurs when there is a failure in the systems or processes that are designed to prevent or detect errors and fraud within an organization. Option C) originate changes in customer master files is the correct answer because individuals working within computer departments should not have the ability to make unauthorized changes to important financial information, as it poses a segregation of duties issue and increases the risk of errors or fraudulent activities. Allowing computer personnel to participate in decisions about software acquisition, designing system flowcharts, and providing physical security over program files, as mentioned in options A, B, and D respectively, do not inherently represent internal control deficiencies.
This concept is aligned with the research in human factors psychology and the impact of operator decisions on the accuracy of decisions made in the context of information security. Mistakes in critical environments can lead to significant issues, such as in the case of the Target data breach of 2013. Moreover, internal control deficiencies can result in employees failing to act according to instructions, leading to industrial accidents as per the example of the safety engineer in Example 4.17.