 The "how" is further documented by each organizational unit in the form of "work instructions" which aims to further support a procedure by providing greater detail.As an example, suppose a manufacturing facility established a policy that all overtime shall be approved.A procedure can be created to establish “Who” can approve overtime (ranks, roles & responsibilities), "What" forms or systems must be used, "Where" they are located, "When" overtime is applicable, and "Why" (i.e., the management directive established via a "policy").