Control: Non-merchandise purchases at Sports Depot stores in excess of US$2,000 require approval by the district manager. Deficiency: During our testing of this control in the month of December for the first 11 months of the year (Jan-Nov), the audit team identified several purchases that were not properly approved. Sports Depot is a publicly held company for which we are performing an integrated audit. Due to the timing of the identification of this deficiency, it was not possible for management of Sports Depot to remediate the deficiency before year-end. Which of the following is an appropriate action step to take? Determine whether our control risk assessment needs to be changed from "rely on controls" to "not rely on controls" Reduce the extent of our interim and year-end substantive procedures in response to this deficiency Extend the size of our samples selected for control testing in response to this deficiency Modify our planned substantive procedures; however, no further action is necessary for purposes of reporting on internal controls over financial reporting