One important element in the effort to maintain compliance with Sarbanes-Oxley is to document processes and controls. This manual is designed to be your guide to establishing consistent and thorough documentation standards. In some cases, you may be updating documentation that has already been created or you may be creating new documents. Processes can be documented in one of two ways: narratives or process flows. Some processes are documented using both. Both documentation types are described in detail in this guide.