Syarikat Supardi Sdn Bhd (SUPARDI) uses computerized accounting software developed a few years ago. The accounting system is designed to be integrated and connected to other departments in the company, such as the Sales Department, the Marketing Department, and the Human Resources and Payroll Department. The following are frauds or errors that may occur in operating a computerized accounting system such as used by SUPARDI. 1) A company salesperson reduces the selling price for all items handled consistently by 25- 40%. This action allows him to increase the sales volume to earn a higher commission from the total gross sales earned each month. Marketing Department policy does not allow salespeople to give discounts without the approval of the marketing manager. 2) In February, some company employees received double their salary because their time card information was entered twice into the computer system. 3) An employee of the Sales Department is dissatisfied with not getting a good reward from the company. He had made a copy of the customer file from the master file and sold it to the company's competitors. The file contains information on costs, selling prices, and the discounts given to each customer. 4) An employee in the Customer Relations division has accessed the company's product computer system. Purposely to change the price of a product purchased by a customer, the employee inadvertently has changed the product's price for all customers. 5) Some factory workers have recorded several times that exceeded the working time limit in their time cards. Required: a) Analyze each of the above errors and identify ONE (1) application control in the computerized system to detect or avoid the frauds or errors. (5 marks) b) Give THREE (3) examples of general controls required in the SUPARDI company. (3 marks) c) Explain the meaning of audit around computers and discuss whether the audit approach can be used to audit the computerized accounting system of SUPARDI company. (4 marks) d) Briefly discuss FOUR (4) factors related to a computerized accounting system that need to be considered to determine whether the use of CAAT in audit work is appropriate. (6 marks) e) Discuss how data testing techniques can help auditors detect the risk of material misstatement and fraud in computerized accounting systems. (7 marks)