Using the risk of incorrect acceptance, tolerable deviation rate, sample size, and the number of deviations shown here, 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. Use Table 8-8 and 8-9 above for reference.

	Control Procedure
Parameters	1			2				3				4
Risk of incorrect acceptance	10	%		10	%		5		%		5		%
Tolerable deviation date	5	%		10	%		4		%		5		%
Sample size	80			45			75				125
Number of deviations	0			2			1				2
Sample deviation rate
Computed upper deviation rate
Auditor's Conclusion