The main difference between substantive testing and controls testing is: Substantive testing determines whether the information is managed under a system that promotes correctness, whereas control testing verifies whether information is correct. Substantive testing goes further in-depth into the internal controls of a company, whereas controls testing just identifies which controls need further review. Substantive testing identifies which controls need further review, whereas controls testing goes further in-depth into the internal controls of a company. Substantive testing verifies whether the information is correct, whereas control tests determine whether the information is managed under a system that promotes correctness