State Whether Each of the Following Statements Is Correct or Incorrect

State whether each of the following statements is correct or incorrect.
$\begin{array}{|l|l|l|}\hline \text { A. } & \begin{array}{ll}\text { Specialists with specialized skills in IT processing are } &\\\text { seldom used on audits since each audit team member is }& \\\text { expected to have the necessary skills. }&\end{array} \\\hline \text { B. } & \begin{array}{l}\text { The nature of the IT-based system may affect the specific } \\\text { procedures employed by the auditors in testing the controls. }\end{array} \\\hline \text { C. } & \begin{array}{l}\text { Computer assisted audit techniques, while help ful for tests } \\\text { of controls, are seldom help ful for substantive procedures. } \end{array} \\\hline \text { D. } & \begin{array}{l}\text { DEA and ACL are examples of computer assisted audit } \\\text { techniques. }\\\end{array}\\\hline \end{array}$