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เตรียมตัวสอบ CISA
Area 01 : Question 31 ( P1 - 31 ) |
Testing |
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Question : A distinction that can be made between compliance testing and substantive testing is :
A) |
compliance testing tests details, while substantive testing tests procedures. |
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B) |
compliance testing tests controls, while substantive testing tests details. |
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C) |
compliance testing tests plans, while substantive testing tests procedures. |
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D) |
compliance testing tests for regulatory requirements, while substantive testing tests validations. |
The Correct Answer is :
B. compliance testing tests controls, while substantive testing tests details.
Explanation :
Compliance testing involves determining whether controls exist as envisaged 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.
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