Use the sample sizes for the following deviations. Control Procedure Parameters Risk of incorrect acceptance 1 2 3 4 5% 5% 10% 10% Tolerable deviation rate 6% 7% 4% 3% Expected population deviation rate 2% 2% 1% 0% Sample size using tables 127 88 96 76 Sample size using IDEA 127 88 96 76 Determine the sample deviation rate, 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. (For Results, use Table 8-8 & Table 8-9 or IDEA) (Round your rates to 1 decimal place and 1-sided Upper limit using IDEA values to 2 decimal places.) Answer is complete but not entirely correct. Control Procedure Results 1 2 3 4 Number of deviations 4 2 2 0 Sample size Sample deviation rate 127 88 96 76 3.2 % 2.3 % 2.1 % 0.0 % Computed upper deviation rate using Tables 7.2 % 6.9 % 5.9 % 3.1 % 1-Sided upper limit using IDEA 7.06 % 6.98 % 5.45 % 2.98 % Auditor's conclusion based on upper limit using IDEA Does not support Does support Does not support Does support