Where records are held on a computer, you should consider the efficiencies offered by the application of electronic audit procedures that will allow you to test systems and controls down to transaction level.
You should ensure you understand the system processes and the data you need before requesting copies of records. You should determine at an early stage which specialist departmental resources such as data handling specialists or the LBS audit service are needed to interrogate computer systems.
Section 114(3) of FA 2008 allows HMRC to check the operation of the computer system used to produce or copy the electronic documents.
This task should only be undertaken by a person specifically trained and authorised by HMRC for this purpose. If you consider this necessary, you should contact the LBS Audit Service, who specialise in such matters, for advice. There is a legal definition within s114, Schedule 36, for an 'authorised person' who has received the required IT training to check the operation of a computer system.