https://www.taxtmi.com/circulars?id=7522 The Computer Assisted Audit Programme (CAAP) enables trained Central Excise auditors to analyse copies of assessees' electronic accounting and transactional records on secure departmental computers using commercial and custom software. A feasibility meeting identifies hardware, software, data content, backup practices and export/conversion needs; auditors request specific files on removable media or in non proprietary formats. Provided data are copied, analysed without alteration, encrypted, access restricted, and securely erased or destroyed after audit completion unless the assessee requests return. en-us Fri, 17 Oct 2008 00:00:00 +0530 Tue, 16 Jun 2015 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7522 The Computer Assisted Audit Programme (CAAP) enables trained Central Excise auditors to analyse copies of assessees' electronic accounting and transactional records on secure departmental computers using commercial and custom software. A feasibility meeting identifies hardware, software, data content, backup practices and export/conversion needs; auditors request specific files on removable media or in non proprietary formats. Provided data are copied, analysed without alteration, encrypted, access restricted, and securely erased or destroyed after audit completion unless the assessee requests return. Circulars Central Excise Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7522