The auditors are testing internal controls using non-statistical sampling methodologies. In a sample of 100 items the auditors found 3 exceptions. According to the sampling plan, the tolerable deviation rate was 8% and the expected deviation rate was 4%. What is the auditors' likely conclusion? The auditors can rely on intemal controls because the sample deviation rate is less than the tolerable rate. The auditors cannot rely on internal controls because the sample deviation rate is less than the tolerable rate. The auditors can rely on internal controls because the sample deviation rate is lower than the expected rate. The auditors cannot rely on internal controls because the tolerable rate is higher than the sample deviation rate