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.