Sam is an audit senior of Principal Auditors, a large international audit firm. He has been asked by the audit partner, Sal 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 aspect of Audit Risk will be affected (Control Risk and/or Inherent Risk) and what is the likely impact on the identified risk? Provide a brief explanation.