2.3 Information Technology audits are used to examine and evaluate organization systems internal control design, efficiency and effectiveness. This usually includes but not limited to development processes, security protocols, information systems usage etc. The audit examines the environment of automated information systems and how people use those systems. Discuss the different types of controls that are useful to an auditor when conducting an audit in an IT environment. (10 marks) QUESTION 3 (20 Marks) SAICA's code of ethics establishes a conceptual framework that requires a professional accountant to identify, evaluate, and address threats to compliance with the fundamental principles. The conceptual framework approach assists professional accountants in complying with the ethical requirements of this code and meeting their responsibility to act in the public interest. There are a variety of threats that can impact an auditor's compliance to the fundamental principles of the code. List and explain these FIVE (5) threats