Skillset can help you prepare! Sign up for your free Skillset account and take the first steps towards your certification.
When an IT auditor reviews application access controls by assessing if the last 15 accounts were granted access appropriately, what activity is the IT auditor performing?
Substantive testing.
Compliance testing.
Variable sampling.
Stop-or-go sampling.
Compliance testing determines whether controls are being applied in compliance with policy. This includes tests to determine whether new accounts were appropriately authorized. Variable sampling is used to estimate numerical values, such as dollar values. Substantive testing substantiates the integrity of actual processing, such as balances on financial statements. The development of substantive tests is often dependent on the outcome of compliance tests. If compliance tests indicate that there are adequate internal controls, then substantive tests can be minimized. Stop-or-go sampling allows a test to be stopped as early as possible and is not appropriate for checking whether procedures have been followed.
Train with Skillset and pass your certification exam. Faster. Guaranteed.
Study thousands of practice questions that organized by skills and ranked by difficulty.
Create a tailored training plan based on the knowledge you already possess.
Know when you’re ready for the high-stakes exam. Have the confidence that you will pass on your first attempt.