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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. Parallel simulation involves the use of audit software to process functions essentially equivalent to those of the client's program and to determine whether auditor and client results are equivalent.
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Strategies and programs designed to alter individuals' behaviors, often to improve health or social outcomes.
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