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.