CISA Certified Information Systems Auditor – Question2510

Which of the following is a substantive test?

A.
Checking a list of exception reports
B. Ensuring approval for parameter changes
C. Using a statistical sample to inventory the tape library
D. Reviewing password history reports

Correct Answer: C

Explanation:

Explanation:
A substantive test confirms the integrity of actual processing. A substantive test would determine if the tape library records are stated correctly. A compliance test determines if controls are being applied in a manner that is consistent with management policies and procedures. Checking the authorization of exception reports, reviewing authorization for changing parameters and reviewing password history reports are all compliance tests.