Isaac Brown, senior-in-charge of the audit of Martin Corp, has decided to test the following three controls for Martins revenue process.

All sales invoices are supported by proper documentation, that is, a sales order and a shipping document.

All sales invoices are mathematically correct.

All sales invoices are approved by the manager.

Brown has decided to use attribute sampling to test controls 1 and 2, and a non-statistical approach to test control 3.

	Control Procedure
Parameters	1	2	3
Desired confidence level	95%	90%	90%
Risk of assessing control risk too low	5%	10%	10%
Tolerable deviation rate	6%	4%	3%
Expected population deviation rate	1%	1.5%	2%
Sample size	78	132	100
Number of Deviations	1	3	1

What should Brown conclude about each control? Justify your answer.