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CISA QUESTION #1784
Question 1
Which statement most accurately distinguishes compliance testing from substantive testing?
  • Compliance testing verifies the presence of controls; substantive testing examines the integrity of transaction contents✔️
  • Substantive testing checks for the presence of controls; compliance testing examines actual contents
  • Both test types are identical; the only difference is whether the entity falls under the Sarbanes-Oxley Act
  • Compliance testing evaluates individual account balances; substantive testing reviews written corporate policies
Correct Answer Explanation
Compliance testing determines whether required controls exist and are being applied consistently. Substantive testing goes deeper — it examines the substance and accuracy of the actual data, transactions, or account balances to verify that no material errors or misstatements are present.