Why should the documentation of policies and procedures explain their purposes?

The documentation of policies and procedures is crucial because it serves as a foundational element to enhance employee understanding and support for controls within an organization. When the purpose behind each policy or procedure is clearly articulated, it becomes easier for employees to grasp the rationale behind the processes they are expected to follow. This understanding fosters an environment of compliance and encourages employees to engage with the controls, rather than viewing them merely as arbitrary rules.

By explaining the purposes of policies and procedures, organizations can help employees recognize the importance of adhering to them in safeguarding resources, ensuring ethical behavior, and maintaining organizational integrity. This engagement can lead to greater buy-in from the staff, resulting in improved adherence to the policies and a stronger overall compliance culture within the organization.