Substantive testing is the most important type of testing during software license audits, as it provides evidence of the accuracy and completeness of the software inventory and licensing records. Substantive testing involves examiningtransactions, balances, and other data to verify their validity, existence, accuracy, and valuation. Compliance testing, on the other hand, is more focused on assessing the adequacy and effectiveness of internal controls over software licensing, such as policies, procedures,and monitoring mechanisms.
Compliance testing alone cannot provide sufficient assurance that the software license audit objectives are met, as itdoes notverify the actual software usage and compliance status. Judgmental sampling and stop-or-go sampling are methods of selecting samples for testing, not types of testing themselves. *References:
According to the ISACA IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 1206 Testing, "The IS audit and assurance professional should perform sufficient testing to obtain sufficient appropriate evidence to support conclusions reached." 1 The section also defines substantive testing as "testing performed to obtain audit evidence to detect material misstatements in transactions orbalances" and compliance testing as "testing performed to obtain audit evidence on theoperating effectiveness of controls." 1 According to the ISACA IT Audit and Assurance Guideline G15 Software License Management, "The objective of a software license auditis to provide management with an independent assessment relating to compliance with software license agreements." 2 The guideline also states that "substantive tests should be performed on a sample basis to verify that all software installed on devices within scope has been appropriately licensed." 2

The greatest concern for an IS auditor reviewing a network printer disposal process is that evidence is not available to verify printer hard drives have been sanitized prior to disposal. This can expose sensitive data to unauthorized parties and cause data breaches. Disposal policies and procedures not being consistently implemented or business units being allowed to dispose printers directly to vendors are compliance issues, but not as critical as data protection. Inoperable printers being stored in an unsecured area is a physical security issue, but not as severe as data leakage. References: ISACA, CISA Review Manual, 27th Edition, 2018, page
387

A Web Application Firewall (WAF) (A) is the best control to mitigate SQL injection attacks because it can detect and block malicious SQL queries before they reach the application. WAFs analyze incoming requests, filter SQL injection attempts, and provide an additional layer of security for web applications.
Other options:
SQL server hardening (B) improves security but does not specifically address SQL injection.
Patch management (C) is necessary but does not provide immediate protection against new SQL injection attacks.
Physical controls (D) are unrelated to application-layer threats like SQL injection.
Reference: ISACA CISA Review Manual, Information Security

The primary role of an internal audit function in the management of identified business risks is to validate the enterprise risk management (ERM) process and provide assurance on its effectiveness. The internal audit function should evaluate whether the ERM process is aligned with the organization's objectives, strategies, policies and culture, and whether it covers all relevant risks and controls. The internal audit function should also assess whether the ERM process is operating as designed and producing reliable and timely information for decision making. The other options are not the primary role of an internal audit function, but rather the responsibilities of senior management, board of directors or risk owners. References:
* ISACA, CISA Review Manual, 27th Edition, chapter 1, section 1.41
* ISACA, IT Audit and Assurance Standards, Guidelines and Tools and Techniques for IS Audit and Assurance Professionals, section 12072