March 2011

Ch 66: Computerised accounting records  

This chapter is divided into 5 parts as follows:-

Part 1 - Introduction to computerised accounting records and definitions used in connection with their storage and recovery (paragraphs 66.1 to 66.10).
Part 2 - Action to be taken when computerised records are discovered (paragraphs 66.11 to 66.32).
Part 3 - Making a record of the computer system and its contents (paragraphs 66.33 to 66.37).
Part 4 - Storage and protection of computerised media and accessing imaged copies (paragraphs 66.38 to 66.45).
Part 5 - Use in evidence (paragraphs 66.46 to 66.48).
Part 6 - Destruction of computer equipment and imaged copy media (paragraphs 66.49 to 66.53).
Annex  - Dealing with computerised records (process flowchart)

[On to Part 1 - Introduction and definitions]