After completing the test on a sample, two deviations were found. Assuming the tolerable deviation rate is 2% and a sample size of 200 was chosen. The confidence level is 90%. What would be the exception rate extended to the population? What actions are available to you regarding your planned reliance on the internal controls? Explain the pros and cons of each action.

Sample Size	Actual Number of Deviations					Actual Number of Deviations
	0	1	2	3		0	1	2	3
	5% ARIA					10% ARIA
100	3.0	4.7	6.2	7.6		2.3	3.9	5.3	6.6
125	2.4	3.8	5.0	6.1		1.9	3.1	4.3	5.3
150	2.0	3.2	4.2	5.1		1.6	2.6	3.6	4.4
200	1.5	2.4	3.2	3.9		1.2	2.0	2.7	3.4
300	1.0	1.6	2.1	2.6		0.8	1.3	1.8	2.3