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.