Don Jones, senior-in-charge of the audit of Stark Industries, has decided to test the following two controls for Stark's revenue process. All sales invoices are supported by proper documentation, that is, a sales order and a shipping document. All sales invoices are mathematically correct. Jones has decided to use a nonstatistical sampling approach based on the following judgments for each control and has judgmentally decided to use a sample size of 50 sales invoice packets. Control Procedure Parameters 1 2 Desired confidence level 95% 90% Risk of assessing control risk too low 5% 10% Tolerable deviation rate 6% 8% Expected population deviation rate After completing the examination of the 50 sample items, Jones noted one deviation for control 1 and two deviations for control 2. a. What should Jones conclude about control procedure 1? b. What should Jones conclude about control procedure 2? 3% 3%