Assume that you are examining the cash disbursements of Foxx, Inc., to determine that these disbursements were properly authorized by Foxx's personnel. During 20X1, a total of 4,000 disbursements were made. Assume that you established a desired risk of overreliance of 5%, a tolerable deviation rate of 5%, and an expected deviation rate of 2%. What sample size should be used for this test of controls? REQUIRED: (1) (2) How would your sample size have changed if you decided to increase your desired exposure to the risk of overreliance to 10%? (3) For a risk of overreliance of 5% and the following number of deviations, determine the upper precision limit. Use linear interpolation where necessary to come up with a more exact answer, rounding to two decimal places. 3 deviations. 4 deviations. (b) (c) 6 deviations. What is your conclusion concerning the operating effectiveness of the control based on your answers in (3) above? Discuss each conclusion independently of each other.