A procedure is, therefore, considered an extension of a policy which articulates the fundamental process that is vital and will be used to carry out an audit. They constitute the basic step-by-step documentation of the entire course of action to be implemented when performing a specific task as a series of steps performed in a defined order. It guarantees a coherent, repetitive and sustainable approach in carrying out control activities (Chong & Calderón, 2010). Below is a list of ten procedures used at XYZ organization to ensure effectiveness and success