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HMRC internal manual

Holding and Movements Alcohol Strategy - Credibility

HM Revenue & Customs
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Substantive Credibility Tests: When should I recommend computer audit officer involvement?

If it becomes apparent that the system or spreadsheets are exceptionally complex, andespecially where they involve duty suspension stock handling and duty payment, it isrecommended that an officer with computer audit experience consider its overall accuracyand credibility.