Question 4 (25 Points) Auditor estimated the following "Planned Detection Risks" for the cycles: 1. Sales and Collection Cycle: Medium 2. Acquisition and Payment Cycle: High 3. Payroll and Personnel Cycle: Medium 4. Inventory and Warehousing Cycle: Medium 5. Capital Acquisition and Repayment Cycle: Low Required: i. Which cycles will become the easiest and the hardest to audit? Please explain in detail with your own examples. (10 points) ii. How will "highly effective internal controls" affect the given planned detection risks?" Please explain in detail with your own examples. (15 Points)