Syarikat Melor Layu Bhd (MLB), sells school uniforms nationwide. MLB using a fully computerized accounting system. Products are purchased from the factory and sent to outlets for sale. Today, the company has a network of 30 outlets nationwide with its headquarters and warehouses in Bangi Sentral. When a transaction takes place at an outlet,transaction data is entered directly into the outlet terminal and sent online to a computer main at headquarters. Mr. Kameon is a senior financial officer who has served for a dozen years in MLB. Without the knowledge of top management, Mr. Kameon has abused its power by accessing the main computerized accounting system at office. He embezzled MLB company money by reprogramming the system accounting to transfer a certain amount of cash receipts from customers directly credited into his bank account. This transaction has been ongoing for a period of time which is quite old and the amount of money embezzled is also increasing every year. Until now, Mr. Kameon still manages to hide the activity because he is so creative in manipulating policies and procedures despite being frequently monitored by internal auditors company. Every time he commits a scam, the amount of money taken is in around 2% only which is the percentage of errors that can be accepted by the company's internal auditors without action being taken. Your audit firm, Sizuka & Partners, has been appointed as the external auditor of the MLB company since five years ago. In the current year's audit assignment, you were assigned by a friend partner Sizuka & Partners to lead the audit team. You are in the process of preparing current year audit plans for MLB companies a) Explain how the computerized accounting system environment of Melor Layu Company Bhd (MLB) affects the objectives and scope of the audit that you will set. b) Briefly discuss FOUR (4) things related to the system environment computerized accounting of MLB companies that need to be considered to determine whether the use of CAATs in audit work is appropriate. C) Identify THREE (3) weaknesses in internal control in the company's accounting system MLB that allows Mr. Kameon to use his creativity to perform fraud. d) Discuss how data testing techniques can help you to detect risk misstatements in computerized accounting systems as committed by Mr Kameon