The audit team communicated the following control deficiency to management: Control: Payroll report review Each month, the plant controllers (A, B and C) review the Payroll Control Report, Pay Rate Change Report and Active Employee List for reasonableness and unexpected items. Deficiency: Within the two months selected for testing, we identified the controller of Plant A did not complete a review of all the required reports as indicated by the control description. Based on the scenario, what is an important fact to consider when evaluating the deficiency? The deficiency being identified by the EY audit team Control risk was originally assessed as "rely on controls" That the control was effective in the prior year That all exceptions occurred at the same plant