A. Usefulness of audit evidence pulled by CAATs is determined by the audit objective, and the use of CAATs does not have as direct of an impact on usefulness as reliability does. B. Because the data are directly collected by the IS auditor, the audit findings can be reported with an emphasis on the reliability of the records that are produced and maintained in the system. The reliability of the source of information used provides reassurance on the findings generated. C. Relevance of audit evidence pulled by CAATs is determined by the audit objective, and the use of CAATs does not have as direct of an impact on relevance as reliability does. D. Adequacy of audit evidence pulled by CAATs is determined by the processes and personnel who author the data, and the use of CAATs does not have any impact on competence.