#8 The lead auditor was reviewing the results of testing controls in the payroll expense area for a public company. The documentation for the testing showed that there was one instance of a part-time staff member being paid an incorrect hourly rate. A. Explain why the result shows a control exception (deviation), does the materiality of the exception influence the auditors conclusion about whether there is a deviation? B. If the auditor selects a sample size of 45 for an IT-dependent manual control over payroll and finds one exception, what should the auditor conclude?