*Over 20 percent. *Over 20 percent. Use the sample sizes and the number of deviations determined below. Determine the sample deviation rate, the computed upper deviation rate, and the auditor's conclusion (i.e., testing results do or do not support operating effectiveness of the control) for each control procedure. (For Results, use Table 8-8 \& Table 8-9 or IDEA) Note: Round your rates values to 1 decimal place