You are a Senior Internal Auditor at PCW Auditors. You have been assigned to perform the internal audit planning of Sales (Pty) Ltd engagement for the 2020 financial year end. The accounting systems at Sales (Pty) Ltd are all fully Computerised and are resident on the company's local area network.

The following general controls and application controls relevant to the revenue and receipts cycle, are in place:

1. All programme changes are subject to approval by the internal audit department before they are implemented.

2. Before a credit sale is made, the salesperson checks the customer's account in the debtors Masterfile to confirm that the customer will not exceed his credit terms if the sale is made.

3. To gain access to the local area network an employee must enter his user ID and password.

4. Write access to the debtors Masterfile is restricted to two individuals in the debtors section.

5. Employees in the sales department are regularly sent on courses to acquaint them with legislation applicable to retail selling, e.g. Consumer Protection Act.

6. Before goods sold are despatched to a customer, the contents of the box to be delivered is checked against the delivery note.

7. The debtors manager scrutinises the log of debtors Masterfile amendments and confirms that there is an authorised Masterfile amendment form for each amendment.

8. Any employee who divulges his or her password is disciplined for breaching company policy.

9. The company has installed automatic gas release and smoke detectors in its computer facility which houses the CPU and various other computer equipment.

10. When a salesperson creates an invoice, he or she must enter the customer's account number, the account number is then validated by the computer against the debtors Masterfile.

identify and explain which ICT Audit Approach in the above scenario. under this ICT audit approach ,Auditing with the computer, Auditing through the computer and Auditing around the computer. acn be used