Senior officer supervision of internal audits required for high-risk excise units to ensure direct oversight during audit programmes. Directs enhanced senior-officer involvement in internal audit of excise units under the Self Assessment and Selective Audit Systems, emphasizing that audits of large or complex factories be conducted with active participation of the Additional/Deputy Commissioner (Audit). Requires Commissioners to ensure that units generating substantial revenue or claiming substantial MODVAT credit are audited under the direct supervision of the Additional/Deputy Commissioner (Audit), and authorizes such officers to visit units with intricate manufacturing complexities.