State whether each of the following statements is correct or incorrect. A Specialists with specialized skills in IT processing are seldom used on audits since each audit team member is expected to have the necessary skills. B The nature of the IT-based system may affect the specific procedures employed by the auditors in testing the controls. C. Computer assisted audit techniques, while helpful for tests of controls, are seldom helpful for substantive procedures. D. IDEA and ACL are examples of computer assisted audit techniques