An auditor is performing a test of controls over the completeness of sales transactions for a company. The auditor selects a sample of 100 sales invoices and finds that 5 invoices are missing a signature of approval by the sales manager. The auditor wants to determine the upper limit on the true rate of occurrence of this control deviation with a 95% level of confidence. Calculate the point estimate, standard error, and the upper limit for the true rate of occurrence.