The lead auditor was reviewing the results of testing controls in the payroll expense area for a public company. The documentation for the testing showed that there was one instance of a part-time staff member being paid an incorrect hourly rate. 1 Explain why the result shows a control exception (deviation). 2 Does the materiality of the exception influence the auditor's conclusion about whether is a deviation? 3 If the auditor select a sample size of 45 for an IT-dependent