$8\mathrm{.}24$ Controls testing results

Quasi Cleaning has more than $50$ employees and has several contracts to clean offices in the central business district. In order to keep disruption to a minimum, the teams of cleaners do not commence work until after $6$ pm each night. In the working papers documenting the control testing results the senior auditor notices that there was one instance of a part$-$time staff member for Quasi Cleaning being paid an incorrect hourly rate.

Required

Explain why the result shows a control exception $($deviation$).$