You are about to begin the year-end audit for Alpha Company. Consider each of the following independent situations. (i) The company has 25 offices all over the country. Each office prepares a standard management report and sends these reports to the head office every month. (ii) It was recently discovered that a trusted employee had committed fraud. He stole a substantial amount of money from the company without being detected since no bank reconciliation was prepared. (iii) It was recently discovered that some payments were made without proper approval . The supporting documents for these payments, i.e. supplier's invoices were also missing. Required: Explain how each of the scenarios above affect (increase/decrease) audit risk inherent or control risk)