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

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.