CISA Certified Information Systems Auditor – Question2558

A substantive test to verify that tape library inventory records are accurate is:

A.
determining whether bar code readers are installed.
B. determining whether the movement of tapes is authorized.
C. conducting a physical count of the tape inventory.
D. checking if receipts and issues of tapes are accurately recorded.

Correct Answer: C

Explanation:

Explanation:
A substantive test includes gathering evidence to evaluate the integrity of individual transactions, data or other information. Conducting a physical count of the tape inventory is a substantive test. Choices A, B and D are compliance tests.