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HMRC internal manual

Holding and Movements Alcohol Strategy - Credibility

Software Credibility: Why do we need to consider the credibility of software?

A large proportion of excise businesses maintain complex account and stock systems on computer. Many systems operated will be ‘off the shelf’ industry standards such as Bond Master etc. Others will be bespoke, or modified off the shelf packages designed for the business. Clearly there is a risk of a modified or bespoke system distorting final calculations etc. This may be an accidental or intentional outcome.

The majority of off-the-shelf packages will have already been tested and analysed by the Department. The results are available to Computer Audit Staff, in order to further test a business’ application of the product.