Procedures for ensuring an adequate audit trail by maintaining accounting records including amounts recoverable, recovered and withdrawn for each operation, in computerised form.
Beidh nósanna imeachta ann maidir le rian iniúchóireachta leordhóthanach trí thaifead cuntasaíochta a choimeád i bhfoirm leictreonach agus ina gcuirfear méideanna atá inghnóthaithe, gnóthaithe agus astarraingthe maidir le gach oibríocht.