Management at TL Fashions is currently in the process of remediating the following control deficiency: Three of the 25 store lease agreements selected for testing during the interim period were not approved by an authorized officer of the company as prescribed by the control. Based on this scenario, what item is important for management to consider in their evaluation? Select the correct option and select Submit. The deviation rate of 3 out of 25 lease agreements tested The deficiency was identified by the internal audit department Control risk being originally assessed as "Rely on Controls" The fact that the control was effective in the prior year