 The output of a procedure is an input to a "work instruction" (i.e., a set of actions or operations which must be executed in the same manner in order to achieve intended results under the same circumstances).For example, in the latter example, the output of the procedure could be further broken down into a work instruction to describe "how" a manager/employee should access the systems for approving/reviewing overtime (e.g., first click on this hyperlink, second press this button, third choose these fields, and fourth click approve/reject).•The insurance company provides a step-by-step guide to its dispute and complaint procedures for all policy holders to access.