A document prepared as part of internal control design that describes in writing the procedures, content, and responsibilities for individual business operations, equivalent to operational rules or manuals. It standardizes and formalizes business processes within an organization, and along with flowcharts and control matrices, forms one of the three core internal control documents.

Past questions testing this term · 1 questions

• 2016h28a #44内部統制の整備で文書化される，業務規定やマニュアルのような個々の業務内容についての手順や詳細を文章で示したものはどれか。