Organizations can utilize this manual as a guide for establishing consistent and thorough Sarbanes-Oxley documentation standards.

According to this guide, to write a process narrative and a process flow chart, it is helpful to conduct a walk-through. A walk-through is a process by which you take one example of a transaction and trace it all the way through the process. During the walk-through, ask questions to validate your understanding of the process so that you can document it as accurately as possible. The purpose of the walk-through is to validate the completeness and accuracy of process documentation.