The Main Difference Between Substantive Testing and Controls Testing Is

question 4

Multiple Choice

The main difference between substantive testing and controls testing is:

• A)Substantive testing verifies whether information is correct, whereas control tests determine whether the information is managed under a system that promotes correctness.
• B)Substantive testing determines whether the information is managed under a system that promotes correctness, whereas Control testing verifies whether information is correct.
• C)Substantive testing goes further in depth into the internal controls of a company, whereas controls testing just identifies which controls need further review.
• D)Substantive testing identifies which controls need further review, whereas controls testing goes further in depth into the internal controls of a company.

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Definitions:

Multimedia Element

Components such as text, audio, images, animations, or video used in digital communications to enhance the delivery of a message or storytelling.

Business Wire

A company that specializes in the distribution of press releases, financial disclosures, and multimedia content to the media, investors, and consumers.

Journalists

Professionals who gather, write, and distribute news and other current information to the public.

Multimedia News Release

A digital press release format that incorporates various types of media, including videos, images, and links, to make the announcement more engaging and sharable.