control risk

for example,
sales can be ordered through the emails and products are delievered at customer house.
emails are read by 3 employees in sales department.
and company has no control whether all emails are read or not .
is this a control risk or is it simply a deficiency in internal control?
here, no money is involved, so it should not be a control risk.
i guess, control risk is where they couldnt find a material error in cash flow.

thanks for help.