Using all the evidence gained around the controls for the expenditure cycle at Heart's Guitars and the conclusions you recorded on E$17,$ complete the following analysis:

Question $3$ of $5$

Using professional judgment, which explanation, if given in an interview, would most likely remove a deviation from a voucher?

$$The accounts payable manager can sign on behalf of a buying agent if they cannot sign for several days due to illness or vacation

$$A receiving report doesn't need to be signed by the receiving department manager because other controls address all of the same assertions.

$$Several vouchers are processed daily and therefore a couple of documents are bound to be missing a signature.

All of the above would negate a deviation in the controls over the purchase$-$to$-$pay cycle