Certified Information Systems Auditor 2025 – 400 Free Practice Questions to Pass the Exam

Conducting a physical count of the tape inventory is a substantive test that directly verifies the accuracy of inventory records. This approach involves an actual, hands-on review and counting of the items in the tape library. By comparing the results of the physical count with the recorded inventory data, discrepancies can be identified, thereby providing assurance regarding the integrity and accuracy of the inventory records. This method serves as a practical verification step, ensuring that what is recorded aligns with what physically exists.

Other methods such as reviewing past inventory reports, interviewing staff, or analyzing purchase receipts do not provide direct validation of the current inventory records. Reviewing inventory reports only provides historical context and may not reflect the current state; interviewing inventory staff could yield subjective insights but won't confirm actual quantities; and analyzing purchase receipts focuses more on acquisition rather than current inventory status. Therefore, the physical count stands out as the most effective means of substantiating the accuracy of the records in question.