Final answer:
A control deviation caused by an employee performing a control procedure that he or she is not authorized to perform is always considered a control deficiency.
Step-by-step explanation:
A control deviation caused by an employee performing a control procedure that he or she is not authorized to perform is always considered a control deficiency. A control deficiency refers to a situation where a control objective is not achieved due to a lack of authorization or proper segregation of duties. It is important for organizations to have strong internal control systems in place to prevent control deficiencies and minimize the risk of fraud or errors.