Adventists say that the Investigative Judgment involves the cleansing of the heavenly record books. They see this as the fulfillment of the Day of Atonement type of cleansing the sanctuary by blood in Leviticus 16.

In 1844, at the end of the prophetic period of 2300 days, He entered the second and last phase of His atoning ministry. It is a work of investigative judgment which is part of the ultimate disposition of all sin, typified by the cleansing of the ancient Hebrew sanctuary on the Day of Atonement. Adventist Fundamental Belief #24

But was the Day of Atonement cleansing about books? Or was the type about blood?

Is there anything in the portion of the service dealing with the high priest's activity in the sanctuary about books?

Read for yourself:

Lev 16:12 And he shall take a censer full of coals of fire from the altar before the LORD, and two handfuls of sweet incense beaten small, and he shall bring it inside the veil
Lev 16:13 and put the incense on the fire before the LORD, that the cloud of the incense may cover the mercy seat that is over the testimony, so that he does not die.
Lev 16:14 And he shall take some of the blood of the bull and sprinkle it with his finger on the front of the mercy seat on the east side, and in front of the mercy seat he shall sprinkle some of the blood with his finger seven times.
Lev 16:15 "Then he shall kill the goat of the sin offering that is for the people and bring its blood inside the veil and do with its blood as he did with the blood of the bull, sprinkling it over the mercy seat and in front of the mercy seat.
Lev 16:16 Thus he shall make atonement for the Holy Place, because of the uncleannesses of the people of Israel and because of their transgressions, all their sins. And so he shall do for the tent of meeting, which dwells with them in the midst of their uncleannesses.
Lev 16:17 No one may be in the tent of meeting from the time he enters to make atonement in the Holy Place until he comes out and has made atonement for himself and for his house and for all the assembly of Israel.
Lev 16:18 Then he shall go out to the altar that is before the LORD and make atonement for it, and shall take some of the blood of the bull and some of the blood of the goat, and put it on the horns of the altar all around.
Lev 16:19 And he shall sprinkle some of the blood on it with his finger seven times, and cleanse it and consecrate it from the uncleannesses of the people of Israel.

Did you see in that text a description of someone pouring over books in judgment? I did not. 

What is described in the text?  There was a presentation of blood in the presence of God, in the Most Holy Place, where the blood was brought right to the ark where God dwelt. Cleansing was made for the holy things.

Now when we look for the fulfillment of this type what should we be looking for? Books or blood? Obviously we should be looking for blood brought into God's presence for the purpose of cleansing and atonement. And that is what we find in Hebrews:

Heb 9:22 Indeed, under the law almost everything is purified with blood, and without the shedding of blood there is no forgiveness of sins.
Heb 9:23 Thus it was necessary for the copies of the heavenly things to be purified with these rites, but the heavenly things themselves with better sacrifices than these.
Heb 9:24 For Christ has entered, not into holy places made with hands, which are copies of the true things, but into heaven itself, now to appear in the presence of God on our behalf.
Heb 9:25 Nor was it to offer himself repeatedly, as the high priest enters the holy places every year with blood not his own,
Heb 9:26 for then he would have had to suffer repeatedly since the foundation of the world. But as it is, he has appeared once for all at the end of the ages to put away sin by the sacrifice of himself.

This is a straight-forward fulfillment of the type.  There was entry by the blood of Jesus into the presence of God, in comparison with the high priest on the Day of Atonement.

Hebrews describes a point-by-point fulfillment of what the Day of Atonement service was about.

In contrast, Adventists have re-defined the Day of Atonement cleansing of the sanctuary. It was not about investigation. No records were examined by the priest in the sanctuary. The high priest did not open books. Nor did the high priest examine records left in blood. No scrutiny of individuals was made by the high priest in the sanctuary at all. Rather what is seen is a corporate cleansing provision with blood presented for the sins of the whole camp.

And this is what we see Jesus accomplished in the first century. He made purification for sins:

Heb 1:3b  After making purification for sins, he sat down at the right hand of the Majesty on high,