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Question
A distinction that can be made between compliance testing
and substantive testing is that compliance testing tests:

A. details, while substantive testing tests procedures.

B. controls, while substantive testing tests details.

C. plans, while substantive testing tests procedures.

D. for regulatory requirements, while substantive testing
tests validations.
 Question Submitted By :: CISA-Certification
I also faced this Question!!     Answer Posted By  
 
Answer
# 1
Answer: B

Compliance testing involves determining whether controls
exist as designed whereas substantive testing relates to
detailed testing of transactions/procedures. Compliance
testing does not involve testing of plans. Regulatory
requirements are not by themselves tested directly in
compliance testing, but controls in place to ensure
regulatory compliance are checked.
 
Is This Answer Correct ?    23 Yes 2 No
Guest
 
Answer
# 2
Compliance testing checks whether controls exist to satisfy
the control objectives.
While Substantive testing checks the effectivenesss of
these controls by testing integrity of individual
transactions and information
 
Is This Answer Correct ?    4 Yes 2 No
Harshil Shah
 
 
 
Answer
# 3
Compliance test is used to check the presence of a process
or control to address a specific risk ( authorization
required for allowing access to the building ) while
Substantive test will give an idea as to how far the
process has been adhered from a sample of transactions from
that process ( how many were provided access without the
required authorization )
 
Is This Answer Correct ?    2 Yes 1 No
Sivakumar Tv
 

 
 
 
Other CISA Certification Interview Questions
 
  Question Asked @ Answers
 
Failure to adequately define or manage the requirements for a system can result in a number of risks. The GREATEST risk is: A. inadequate user involvement. B. inadequate allocation of resources. C. scope creep. D. an incorrect estimation of the critical path.   1
Which of the following facilitates program maintenance? A. More cohesive and loosely coupled programs B. Less cohesive and loosely coupled programs C. More cohesive and strongly coupled programs D. Less cohesive and strongly coupled programs   1
A sequence of bits appended to a digital document that is used to secure an e-mail sent through the Internet is called a: A. digest signature. B. electronic signature. C. digital signature. D. hash signature.   1
The responsibility for designing, implementing and maintaining a system of internal control lies with: A. the IS auditor. B. management. C. the external auditor. D. the programming staff.   1
Which of the following types of firewalls provide the GREATEST degree and granularity of control? A. Screening router B. Packet filter C. Application gateway D. Circuit gateway   1
An IS auditor evaluating data integrity in a transaction driven system environment should review atomicity, to determine whether: A. the database survives failures (hardware or software). B. each transaction is separated from other transactions. C. integrity conditions are maintained. D. a transaction is completed or not, or a database is updated or not.   1
The rate of change of technology increases the importance of: A. outsourcing the IS function. B. implementing and enforcing good processes. C. hiring personnel willing to make a career within the organization. D. meeting user requirements.   1
If a database is restored using before-image dumps, where should the process be restarted following an interruption? A. Before the last transaction B. After the last transaction C. The first transaction after the latest checkpoint D. The last transaction before the latest checkpoint Oracle 2
Which of the following is a dynamic analysis tool for the purpose of testing software modules? A. Blackbox test B. Desk checking C. Structured walk-through D. Design and code   1
An organization wants to enforce data integrity principles and achieve faster performance/execution in a database application. Which of the following design principles should be applied? A. User (customized) triggers B. Data validation at the front end C. Data validation at the back end D. Referential integrity   1
An offsite information processing facility having electrical wiring, air conditioning and flooring, but no computer or communications equipment is a: A. cold site. B. warm site. C. dial-up site. D. duplicate processing facility.   2
An integrated test facility is considered a useful audit tool because it: A. is a cost-efficient approach to auditing application controls. B. enables the financial and IS auditors to integrate their audit tests. C. compares processing output with independently calculated data. D. provides the IS auditor with a tool to analyze a large range of information.   2
 
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