Answer: B Compliance testing involves determining whether controls exis

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 Posted / guest

3 Answers
16933 Views
I also Faced
E-Mail Answers

Answer Posted / 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

Post New Answer View All Answers

Please Help Members By Posting Answers For Below Questions

purchase orders issued to vendors have been authorized as per the authorization matrix

1498

WHICH OF THE FOLLOWING IS OFTEN AN ADVANTAGE OF USING PROTOTYPING GOR DYDTEM DVELOPMENT

3301