MAF 680
REPORT
The problem faces by the Delima Enterprise Sdn. Bhd can be solve if the company implement some sort of internal control system in all activities. A system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals. Typically, there have three broad objectives in designing an effective internal control system, reliability of financial reporting, efficiency and effectiveness of operations and compliance with laws and regulations.
Standard Operating Procedure (SOP) is one of the internal control systems that can be implemented by the company. A Standard Operating Procedure (SOP) is a set of written instructions that document a routine or repetitive activity followed by an organization. The development and use of SOPs are an integral part of a successful quality system as it provides individuals with the information to perform a job properly, and facilitates consistency in the quality and integrity of a product or end-result. The term “SOP” may not always be appropriate and terms such as protocols, instructions, worksheets, and laboratory operating procedures may also be used.
SOPs will detail the regularly recurring work processes that are to be conducted or followed within an organization. They document the way the activities are to be performed in order to facilitate consistent conformance to technical and quality system requirements and to support data quality. They may describe, for example, fundamental programmatic actions and technical actions such as analytical processes, and processes for maintaining, calibrating, and using equipment. SOPs are intended to be specific to the organization or facility whose activities are described and assist that organization to maintain their quality control and quality assurance processes and ensure compliance