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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 |
A tax calculation program maintains several hundred tax rates. The BEST control to ensure that tax rates entered into the program are accurate is: A. an independent review of the transaction listing. B. a programmed edit check to prevent entry of invalid data. C. programmed reasonableness checks with 20 percent data entry range. D. a visual verification of data entered by the processing department.
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