Policies an Procedures are a set of documents that describe an organization's policies for operation and the procedures necessary to fulfill the policies. They are often initiated because of some external requirement, such as environmental compliance or other governmental regulations, such as the American Sarbanes-Oxley Act requiring full openness in accounting practices. The easiest way to start writing policies and procedures is to interview the users of the policies and procedures and create a flow chart or task map or work flow of the process from start to finish. Next convert this information into a writing format. Next talk to the users and confirm that the written word matches the flow chart. And then, after a thorough editing of the document, it can be submitted to management for approval.