Excise audit reform emphasizes risk based, systems focused audits resolving non compliance through consultation and documented audit plans. The Excise Audit 2000 sets a risk based audit regime focused on verification of private records, evaluation of internal controls, and documented Audit Plans. Units are selected by risk assessment; auditors perform desk review, walkthroughs, ABC analysis, trend and revenue risk analysis, then develop and execute a documented Audit Plan. Findings must be recorded with documentary support, discussed with the assessee to promote voluntary compliance, and escalated for follow up and recovery where major audit points arise. For computerized records, CAAP tools are used to interrogate data and narrow audit focus.