The nine sections of a good SOP
| Section | What to write |
|---|---|
| 1. Header | SOP number, title, owner, version, effective date |
| 2. Purpose | One or two sentences on why the process exists |
| 3. Scope | What the SOP covers and what it does not |
| 4. Trigger | The event that starts the process |
| 5. Roles | Who does, approves, is consulted and informed (from the RACI) |
| 6. Steps | Numbered actions with role and system screen |
| 7. Controls | Approvals, checks and reconciliations, clearly marked |
| 8. Records | What evidence is kept and where |
| 9. Exceptions and change log | What to do when it does not fit; version history |
A worked example: vendor bill processing
- Accounts executive receives the vendor bill by email and saves it to the bills inbox.
- Accounts executive matches the bill to the purchase order and goods receipt in the accounting system.
- Control: if quantity or price differs by more than the agreed tolerance, the bill is placed on hold and the buyer is informed.
- Accounts executive records the bill with the correct tax and TDS section.
- Finance manager approves bills in line with the delegation of authority.
- Accounts executive schedules the bill in the next weekly payment run.
Common mistakes
- Writing the process as people wish it ran, without walking through it.
- Describing menus instead of decisions.
- No owner, so nobody updates it.
- Burying the controls in paragraphs.
- One giant document for the whole finance function.
Want SOPs written for you? See SOP documentation.
Frequently asked questions
How long should an SOP be?
Usually two to three pages. If it runs longer, split it into separate SOPs for each sub-process.
What is the difference between a policy and an SOP?
A policy states the rule, such as who can approve purchases up to what value. An SOP states the steps to follow the rule in practice.
How often should SOPs be reviewed?
At least once a year, and whenever the process, the system or the organisation changes.
General information only, not legal, tax or software licensing advice. Zoho features, editions and prices change, so confirm the current position with Zoho or with our team before you commit. See our disclaimer.
