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.

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.