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AA Roundup
March 30, 2011
The first question the auditor’s
ask:
Can we have a copy of your
3 procedures?
Can we have a copy of your
procedures?
Why?
Obvious Answer
•To audit the procedures and make sure we are
following our procedures
Other Reasons
•Are we consistent?
•Are we following GAAP?
•Do we have proper internal controls?
•Assign responsibility
Text inthe
here
•State
rules in one simple, easy to
use format
•Document and date changes
Types of Procedures
Example:
-Office procedures
•TimeForce
•Requisition approvals
•Budget reports
Steps:
1. Make a list of procedures you will
need to create
www.themegallery.com
Company Logo
Steps (Continued)
2. Determine layout and design
Example:
• Determine headings
• Determine sections
Steps (Continued)
Example:
1.
2.
3.
4.
5.
6.
Title
Purpose
Policy Authority
Procedure Details
Date of revision
Approval dates
Steps (Continued)
3. Determine the key issues (content)
• Key components
• Brainstorm
• How specific
• outline first
Steps (Continued)
4. Review the flow of the content and
process
• May have to flowchart the process
Example of guide to writing policy and
procedure documents
• BOOM (Business Office Operating Manual)
•
http://www1.ucsc.edu/ppmanual/pdf/guide.pdf