Doug Iceberge, senior-in-charge of the audit of Fisher Industries, has decided to test the following two controls for Fisher's revenue process.
1) All sales invoices are supported y proper documentation, that is, a sales order and a shipping document.
2) All sales invoices are mathematically correct.
Iceburege has decided to use a nonstatistical sampling approach based on the following judgments for each control and has judgmentally decided to us a sample size of 50 sales invoice packets.
Control Procedure
Parameters 1 2
Desired confidence level 95% 90%
Risk of assessing control risk too low 5% 10%
Tolerable deviation rate 6% 8%
Expected population deviation rate 3% 3%

After completing the examination of the 50 sample items, Iceberge noted one deviation for control 1 and two deviations for control 2.What should Iceberge conclude about each control? Justify your answer.