Making a procedure manual accessible and effective

The manual is stored in a folder, but teams follow their usual habits. How can you verify that it actually guides operations?

For entities within the AUDCIF’s scope, article 16 provides for a manual describing accounting procedures and organisation, updated periodically. AUDCIF is the OHADA Uniform Act on accounting law and financial information.

The broader manual proposed here also covers operational cycles, authority, access and exceptions. This organisational extension is a recommendation; it does not replace accounting rules or applicable powers.

A usable procedure sheet states the objective, participants, stages, documents, checking criteria and expected evidence. Its version and effective date identify the rule applicable to a file.

Mistakes to avoid

Sharing a file proves neither understanding nor application. An outdated sheet, contradictory forms or incompatible software permissions can make the workflow unworkable. An annual review proposed by the business must not be presented as the statutory interval set by article 16.

Recommended actions

Have procedure sheets approved under the relevant powers, circulate the current version and archive superseded versions away from points of use. Train every participant on an ordinary file and an anomaly. Test with the holder and deputy, then follow discrepancies through to a verified correction. Revise rules after relevant changes.

Can teams find the applicable procedure and demonstrate that they use it?