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According to MA guidance, which of the following statements is true regarding internal auditors '...

According to MA guidance, which of the following statements is true regarding internal auditors ' use of technology-based techniques?

A.

Auditors must consider using technology if it advances the engagement, even when implementation costs exceed the benefits.

B.

Auditors must considering using technology to reduce the organization ' s risk by detecting all instances of fraud.

C.

Auditors must consider using technology only when the Implementation cost does not exceed benefits.

D.

Auditors must consider using technology in a variety of engagements to ensure that their work is substantiated and infallible.

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