Excise audit procedures now rely on risk based scrutiny of private records and documented working papers to ensure compliance. Excise Audit 2000 (EA 2000) requires auditors to scrutinize assessees' private records through a risk based process of desk review, internal control evaluation, revenue risk analysis, on site verification and documented working papers; assessees must submit private records and relevant statutory audit reports, auditors prepare an approved audit plan, discuss objections with the assessee to encourage voluntary compliance, and finalize an audit report which may result in departmental demand where duty remains unpaid.