An internal auditor should consider the qualitative aspects of deviations found in a sample in addition to evaluating the number of deviations. For which of the following situations should the internal auditor be most concerned?
a. There were fewer deviations in the sample than expected.
b. The deviations found are similar in nature to those found during the last audit of the area.
c. The deviations found appear to have been caused by an employee’s misunderstanding of instructions.
d. The deviations found may have been caused intentionally.