Using a statistical sample to inventory the tape library is an example of a substantive test.

Section: Protection of Information Assets
Explanation:
Prior to launching a denial-of-service attack, hackers often use automatic port scanning software to acquire
information about the subject of their attack. A replay attack is simply sending the same packet again.
Social engineering exploits end-user vulnerabilities, and buffer overflow attacks exploit poorly written code.

Section: Protection of Information Assets
Explanation:
Reviewing an audit client's business plan should be performed before reviewing an organization's IT strategic plan.

Section: Protection of Information Assets

Concurrency controls prevent data integrity problems, which can arise when two update processes access the same data item at the same time. Access controls restrict updating of the database to authorized users, and controls such as passwords preventthe inadvertent or unauthorized disclosure of data from the database. Quality controls, such as edits, ensure the accuracy, completeness and consistency of data maintained in the database.