Before performing sampling procedures in an audit of controls, Sue set the tolerable deviation rate at 4.0%. After the procedures, she computes a computed upper deviation rate of 5.4%. What can Sue conclude about the entity's controls?

	a.	No conclusion can be drawn from the data given
	b.	Sue must conclude that the controls are not operating at an acceptable level, given that the computed upper deviation rate exceeds the tolerable deviation rate.
	c.	Sue can conclude that the controls are operating at an acceptable level and the sample does supports reliance on the control
	d.	The sample supports reliance on the control but additional testing must be done to project the conclusion to the population