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:

Maximizing Productivity

The process of increasing the efficiency and effectiveness of operations to achieve the highest possible output or outcome.

State Employment Agencies

Government-run offices or organizations that provide employment services, including job listings, career counseling, and training opportunities to job seekers.

Private Employment Agencies

Businesses that help employers find employees and vice versa, typically specializing in certain industries or types of employment.

Social Security Act

A law enacted in 1935 in the United States to create a system of transfer payments in which younger, working people support older, retired people.