Please explain in details how you get the correct answers. Thank you

1. What is the primary difference between computer fraud and fraud in financial statement reporting?

A) The level of management involved.

B) The number of people affected.

C) The materiality of the misstatement.

D) The profile of the fraudster.

2. Authentication verifies

A) Identity and access level.

B) Whether someone is authorized to use a system.

C) Whether a transaction is valid.

D) None of these.