As part of your audit of the Abba Company accounts payable function, your audit plan includes a test of controls addressing the company policy requiring that all vouchers be properly approved. You estimate the population deviation rate to be 3 percent. Assume that a sample of 100 has been drawn, audit tests performed, and a sample deviation rate of 4 percent computed. Furthermore, you have selected a 5 percent risk of assessing control risk too low as appropriate. Required: d. Use IDEA to determine the achieved upper deviation rate when four deviations have been identified. Assume a population of 5,000 items and that you are using IDEA's Beta Risk control approach (controlling the risk of assessing control risk too low)