Compute Upper Deviation Rate
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 Chapter 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 met the objectives and can be accepted (i.e., determine whether the computed upper deviation rate is below the tolerable deviation rate noted above for the control activity). Select "Accept" or "Reject" from the drop down menu in each cell of the Accept/Reject column. For control activities that you reject, please indicate necessary revisions to the audit plan.
Description of Control Activities	Desired Confidence Level	Sample Size	Number of Deviations	Computed Upper Deviation Rate (%)	Accept/ Reject	Describe Any Necessary Revisions to the Audit Plan
Document packet includes all documents appropriate for the transaction.	90%	12	0	Enter Here
The Purchase Requisition is signed by a supervisor.	90%	12	2	Enter Here
The Purchase Order is signed by an authorized purchasing agent.	90%	12	1	Enter Here
Quantities on vendor's invoice agree with related receiving report and purchase order, and invoice is mathematically correct.	90%	12	1	Enter Here
All documents in voucher packet have been stamped "paid".	90%	12	0	Enter Here