DOCUMENTATION

PROCEDURES AND
METHODS
MWI 03
DOCUMENTATION PROCEDURES
 Documentation procedures,
 is used to arrange documents
 companies use internal control to reduce risk
 Risks may be,
I. loose
II. poor performance
III. poor quality
IV. non compliance with regulations
DOCUMENTATION
PROCEDURES…
 Documentation procedures is detail the
documents.
 that the company requires to implement
 itscontrol systems and
 assign responsibility for tasks and actions
DOCUMENTATION
PROCEDURES…
 Small businesses usually require less
documentation or controls than larger
operations
 because each employee carries out several
job functions and the responsibilities are
clearer.
 Effective documentation procedures
resulting in a minimum of efficient controls
can give small businesses a competitive
advantage.
DOCUMENTATION
PROCEDURES…
 To effective internal control is an
organizational chart that includes job
descriptions.
 Documentation procedures have to specify
that the job descriptions clearly detail the
tasks and responsibilities of each position in
the company.
 The documentation procedures assign
responsibility for the preparation and
updating of the organizational chart and how
the company uses the chart.
POLICES AND PROCEDURES
 Documentation procedures usually specify
who is responsible for writing and updating
the policies and procedures, and how the
company communicates them to the
employees
AUTHORIZATIONS AND
APPROVALS
 Documented organizational charts describe
the list employees who can take decisions
and who can approve expenditures.
 Each such document has to specify exactly
what the employee can authorize or
approve.
SUPPORTING DOCUMENTATION
 Documentation procedures specify what
decisions require supporting documentation
and detail its nature.
 For example, a purchase order approval may
require a requisition. The documentation
procedure specifies that an employee must
prepare a requisition prior to requesting approval
of a purchase order, and it details the
information the requisition must contain.
 Documentation procedures are
 document drafting
 formatting
 submitting
 reviewing
 approving
 distributing
 Work place procedures are include
 company procedures
 enterprise procedures
 organizational procedures
 established procedures