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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.
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Answer / guest
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 ? | 27 Yes | 2 No |
Answer / harshil shah
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 ? | 5 Yes | 2 No |
Answer / sivakumar tv
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 |
Data edits are an example of: A. preventive controls. B. detective controls. C. corrective controls. D. compensating controls.
When performing an audit of access rights, an IS auditor should be suspicious of which of the following if allocated to a computer operator? A. READ access to data B. DELETE access to transaction data files C. Logged READ/EXECUTE access to programs D. UPDATE access to job control language/script files
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Applying a retention date on a file will ensure that: A. data cannot be read until the date is set. B. data will not be deleted before that date. C. backup copies are not retained after that date. D. datasets having the same name are differentiated.
Which of the following controls would be MOST effective in ensuring that production source code and object code are synchronized? A. Release-to-release source and object comparison reports B. Library control software restricting changes to source code C. Restricted access to source code and object code D. Date and time-stamp reviews of source and object code
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