Q). Suppose an IT auditor uses a statistical sample to inventory the tape library. In such a case what is the this type of test called?

A. Substantive
B. Compliance
C. Integrated
D. Continuous audit

Answer:

The answer is simple if one knows the definitions of Substantive and Compliance auditing. Using a statistical sample to inventory the tape library is an example of a substantive test. Thus, the answer is 'A'.