In any given scenario, compliance testing checks for the presence of controls. Compliance testing determines whether controls are being applied in compliance with policy. This includes tests to determine whether new accounts were appropriately authorized. In any given scenario, outcome/result of compliance testing will form the basis for planning of substantive testing. For example, if compliance testing indicates strong internal control, substantive testing may be waived off or reduced. In case of compliance testing indicates weak internal controls then substantive testing to be more rigorous. The development of substantive tests is often dependent on the outcome of compliance tests.