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.
Answers were Sorted based on User's Feedback
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 |
Which of the following steps would an IS auditor normally perform FIRST in a data center security review? A. Evaluate physical access test results. B. Determine the risks/threats to the data center site. C. Review business continuity procedures. D. Test for evidence of physical access at suspect locations.
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.
While reviewing an ongoing project, the IS auditor notes that the development team has spent eight hours of activity on the first day against a budget of 24 hours (over three days). The projected time to complete the remainder of the activity is 20 hours. The IS auditor should report that the project: A. is behind schedule. B. is ahead of schedule. C. is on schedule. D. cannot be evaluated until the activity is completed.
Which of the following is the MOST reasonable option for recovering a noncritical system? A. Warm site B. Mobile site C. Hot site D. Cold site
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An IS auditor reviewing operating system access discovers that the system is not secured properly. In this situation, the IS auditor is LEAST likely to be concerned that the user might: A. create new users. B. delete database and log files. C. access the system utility tools. D. access the system writeable directories.
Security administration procedures require read-only access to: A. access control tables. B. security log files. C. logging options. D. user profiles.
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Which of the following provides the GREATEST assurance of message authenticity? A. The pre-hash code is derived mathematically from the message being sent. B. The pre-hash code is encrypted using the sender's private key. C. Encryption of the pre-hash code and the message using the secret key. D. Sender attains the recipient's public key and verifies the authenticity of its digital certificate with a certificate authority.
Which of the following satisfies a two-factor user authentication? A. Iris scanning plus finger print scanning B. Terminal ID plus global positioning system (GPS) C. A smart card requiring the user's PIN D. User ID along with password