State whether each of the following statements is correct or incorrect.

$\backslash$table$[[$A$.,\backslash$table$[[$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$.,\backslash$table$[[$The nature of the IT$-$based system may affect the specific procedures employed by the auditors in$],[$testing the controls.$]],],[$C$.,\backslash$table$[[$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.,$]]$