1. All sales over $10,000 must be approved by the sales manager by initialing the customer’s order. 1. There were only twenty-five sales over $10,000 in the sample. So, the auditor randomly collects an additional seventy-five sales transactions that were over $10,000. All were approved by the sales manager. 2. Credit must be approved by the credit department prior to shipment and noted on the customer’s order. 2. Three sales were recorded without evidence of credit approval. The sales manager said she had approved the sales. 3. Sales are recorded only when a shipping document is forwarded to the billing department. 3. No shipping document could be found for three of the sampled items. 4. The date of recording the sale must correspond to the date on the shipping document. 4. Four sales were recorded prior to the date of shipment. Your follow-up indicates that a temporary employee worked for the last two months of the fiscal year and was unaware of this requirement All prices are obtained from the current price list that is periodically updated by the sales manager. 5. All prices agreed with the appropriate price list. 6. The shipping department is not to ship products without first receiving an approved customer’s order. 6. No customer order could be found for two sample items. 7. The billing department compares the quantity billed with the customer’s order. 7. Four billed quantities were for more than the customer order. Required:   how do i define upper limit of deviation of control for each control given above?