Use the sample sizes and the number of deviations determined below.

	Control Procedure
Parameters	1	2	3	4
Risk of incorrect acceptance	5 %	5 %	10 %	10 %
Tolerable deviation rate	4 %	5 %	7 %	8 %
Expected population deviation rate	1 %	2 %	3 %	4 %
Sample size (using tables)	156	181	94	98
Sample size (using IDEA)	156	181	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. (Leave no cell blank - Be sure to enter "0" if required. Round your rates values to 1 decimal place. Omit the % sign in your response.)

Results (Using Table 8–8 & Table 8–9 or IDEA)	1	2	3	4
Number of deviations	0	5	4	3
Sample size
Sample deviation rate	%	%	%	%
Computed upper deviation rate using Tables	%	%	%	%
1-Sided upper limit using IDEA