A procedure is a document that instructs workers on executing one or more activities of a business process.^[1] It describes the sequence of steps, and specifies for each step what needs to be done, often including when the procedure should be executed and by whom.^[2]

Organizations typically document procedures in their published policy and procedures guide, or their standard operating procedure (S.O.P.) guide. A procedures manual or procedural manual typically gathers together a number of procedures used within an organisation,^[3] or for a specific set of functions.^[4] For example all airlines give their pilots a S.O.P which holds all the information regarding flying. While procedures typically detail high level steps, a Work Instruction would provide more detail, for example the tools to use and how precisely to use the tools to carry out the procedure.^[5][6]