The technique is called tube ID oxide thickness testing and determination of remaining tube life. There are various boiler OEM's and other 3rd party vendors that provide this service. The requirements are to grit blast clean a band on the OD surface of the tube. Ultrasonic testing is performed from the OD surface to measure the tube wall thickness and oxide thickness on the ID surface. This information is feed into a program to determine remaining service life per tube.
As far as best practices, you need to determine test locations within the boiler pendant or platens. Usually, we test every other pendant or platen and several tubes deep, from the lead tube. What is most important is after this testing is completed you should remove several tube samples for lab analysis to compare tube wall thickness, ID oxide thickness and the condition of the tube material microstructure.