Use the sample sizes and the number of deviations determined below. Control Procedure Parameters Risk of incorrect acceptance 1 2 3 4 5 % 5 % 10 % 10 % Tolerable deviation rate 4 % 5 % 7% 8 % Expected population deviation rate 1 % 2 % 3% 4 % Sample size (using tables) Sample size (using IDEA) 156 156 181 181 94 98 94 98 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) (Round your rates values to 1 decimal place.) Results Number of deviations Sample size Sample deviation rate Computed upper deviation rate using Tables 1-Sided upper limit using IDEA Auditor's conclusion 0 156 0 % 2.0 % 6.2% Does support Answer is complete but not entirely correct. Control Procedure 2 3 5 4 3 181 94 98 2.8 % 4.3 % 3.1 % 6.9 % 8.7 % 7.3 % 0.0 % 0.0 % 0.0 % Does not support Does not support Does support