Question: Examples of Deviations. Dana Beckham, CPA, is performing an attributes sampling application for Posh Company. In doing so, Beckham is interested in determining whether quantities on sales invoices are verified by client personnel and agreed with those on the corresponding shipping documents. Per Posh Company's instructions, client personnel are supposed to place checkmarks next to the quantities on the sales invoices to identify that these quantities have been verified. During the tests of controls, Beckham selected a total of 100 invoices for examination. Of these invoices, 95 had checkmarks clearly indicated on them. Beckham's examination of the remaining five invoices revealed the following:

1. On one invoice, checkmarks were not placed next to the quantities; however, the designation "OK" was written next to them.

2. One of the invoices selected for examination could not be located. Posh Company indicated that invoices occasionally are discarded when customers return the merchandise for credit.

3. No marks or identification was noted next to the quantities on one of the invoices; however, this invoice was marked "VOID."

4. A checkmark was placed on an invoice; however, this checkmark was not adjacent to any of the quantities and could not easily be associated with specific quantities noted on the invoice.

5. One of the invoices contained 15 different types of items. However, only five checkmarks were placed on the invoice, all adjacent to items from the same location in the warehouse.

Required: a. For each of the five invoices noted, indicate whether you believe the item represents a deviation. Please justify your treatment of the invoice.

b. What is one fallacy associated with assuming that the internal controls related to the 95 remaining invoices are functioning effectively?