A substantive test to verify that tape library inventory records are accurate is:
A.
determining whether bar code readers are installed.
B.
determining whether the movement of tapes is authorized.
C.
conducting a physical count of the tape inventory.
D.
checking if receipts and issues of tapes are accurately recorded.
Explanation:
A substantive test includes gathering evidence to evaluate the integrity of individual transactions, data or other
information. Conducting a physical count of the tape inventory is a substantive test. Choices A, B and D are
compliance tests.