Can you compute the upper deviation rate and say if you would reject/accept it if lower or higher than the tolerable deviation?

The list below indicates the test of controls results for each control activity. Use the information provided to evaluate the results using IDEA. Please refer to Chapler 8 for instructions on using IDEA to evaluate test results and to compute the upper deviation rate. After you compute the upper deviation rate, determine whether the test results mat the objectives and can be accepted (i.e., determine whether the computed upper deviation rate is below the tolerable deviation rate noted abowe for the control activity). Select "Accept" or "Reject" from the drop down menu in each cell of the AcceptRejact column. For control activities that you reject, plaase indicate necessary revisions to the audit plan