I'm trying to compare cells in a table against a query and create a report of those instances that needs attention.
I've got it working where cells are different and the same, except I can't get it to mark occasions when both are empty as "good". Output looks like:

Nick ICB ICBx ICB
Tarfu773 Br Bl Check
Nimrah Si Si Good
Clan40 Good
Lancehead Bl Good

As you see I get a false positive in the case where the first column is empty.
The formula I use is:

ICB Check: IIf([ICB]="" And [ICBx]="";"Good";IIf([ICB]<>[ICBx];"Check";"Good"))

I keep changing it around and trying variants but keep getting false neg/pos results no matter what I do
ICB is a cell in a table and ICBx the corresponding cell created by a calculation in a query.

In addition I would like the resulting query only shows rows where there's a discrepancy (basically print me a "to do" list over things to update).