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Procedures and organisation

Put in writing who does what, who approves what, and on what supporting document, then keep the manual alive.

A procedures manual only has value if it describes how the organisation actually works and if it is used. The engagement formalises administrative, financial and accounting workflows (requests, approvals, payments, archiving) in precise, applicable, auditable documents.

What the engagement covers

  • Procedures manuals

    Drafting or overhaul of administrative, financial and accounting procedures: actors, steps, supporting documents, deadlines and controls at each step.

  • Approval workflows

    Structuring of delegation thresholds and approval chains: who commits, who verifies, who authorises, who pays.

  • Organisation of the function

    Job descriptions for the administrative and financial function, task allocation and absence cover.

  • Audit trail

    Numbering, filing and archiving rules: any entry can be traced to its supporting document in minutes.

Approval workflow and segregation of duties Three responsibility lanes (operations, accounting, management) and a numbered five-step path from request to archiving. OPERATIONS ACCOUNTING MANAGEMENT 12345 Request Verification Approval Authorisation Archiving supporting document document checks delegated thresholds above threshold audit trail No one approves their own request: segregation of duties is built into the workflow, not added afterwards.
A typical approval workflow, as formalised in a procedures manual.

Approach

The same sequence on every engagement, from scoping to delivery.

1 · Scoping
Engagement letter, confidentiality agreement, list of processes to cover and drafting timeline.
2 · As-is review
Interviews and observation: procedures describe reality, including its exceptions, before improvements are introduced.
3 · Drafting and validation
Drafting in short cycles, review by the operational staff concerned, management decisions on control points.
4 · Roll-out
Presentation to teams, supported application and an update calendar for the manual.

Typical deliverables

Dated, sourced documents, ready to use: for management, the board or the auditor.

  • Procedures manual

    The complete document, structured by cycle, with workflow diagrams.

  • Workflow diagrams

    Each key workflow on one page: actors, steps, thresholds and documents.

  • Job descriptions

    The responsibilities of the administrative and financial function, written and consistent with the manual.

  • Filing and archiving plan

    The rules that make the audit trail verifiable by a third party.

Every engagement is framed by an engagement letter and a confidentiality agreement. Scope, timeline and deliverables are set before work starts; duration depends on the agreed scope and is stated in the proposal. This work is organisational and internal-control consulting; it does not include auditing, certification of accounts or statutory audit.

A first conversation, with no obligation.

In English or in French. Acknowledgement of receipt within 24 business hours.

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