Joe Moran is an audit senior of Principal Auditors, a large international audit firm. He has been asked by the audit partner, Sale Fields, to evaluate the following audit risks of a major international client. One of the client's soft drink factory warehouse reported large staff turnover in its cash payment section. For two months, two employees were recording and authorising batches of cheques for each other to overcome staff shortages. Required: What key account(s) is/are likely to be affected? What is/are the audit assertion(s) to be tested?