What is a substantive test to confirm tape library inventory records are accurate?

Conducting a physical count of the tape inventory serves as a substantive test to confirm the accuracy of tape library inventory records. This method involves a direct verification process where the actual quantity and condition of the tape inventory are compared against the records. By performing a physical count, discrepancies between what is documented in the records and what is physically present can be identified. This approach ensures that the inventory records are not only accurate but also reliable, reflecting the true state of the tape library assets.

The effectiveness of this method lies in its capability to reveal errors or issues such as unrecorded transactions, loss, or damage to tapes that might not be evident solely through documentation or technological means. This hands-on assessment is key in maintaining the integrity of inventory records and supporting overall data management efforts in organizations.