Which of the following tests is an IS auditor performing when a sample of programs is selected to determine if
the source and object versions are the same?

A.
A substantive test of program library controls

B.
A compliance test of program library controls

C.
A compliance test of the program compiler controls

D.
A substantive test of the program compiler controls

Explanation:
A compliance test determines if controls are operating as designed and are being applied in a manner that
complies with management policies and procedures. For example, if the IS auditor is concerned whether
program library controls are working properly, the IS auditor might select a sample of programs to determine if
the source and object versions are the same. In other words, the broad objective of any compliance test is to
provide auditors with reasonable assurance that a particular control on which the auditor plans to rely is
operating as the auditor perceived it in the preliminary evaluation.