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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 Procedure290%10%8%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.
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