| STEP |
WHO |
WHEN |
INFO TO USE |
WHAT TO DO |
RESULTS |
| 1 |
Any manager |
As manager deems
appropriate |
Own judgment |
Notify President of need to modify
EMS. |
Management made
aware of need of possible changes to the EMS |
| 2 |
President |
Upon receiving proposal for
EMS change |
Proposal for EMS change |
Determine what, if any change is
to be made to EMS; communicate changes to Audit Manager. |
Approved/disapproved proposal
(possibly with amendments); if approved, changes to EMS Manual are
conveyed to Audit Manager |
| 3 |
Tops Clerk |
Upon receiving approved changes
from President |
EMS |
Modify master EMS file (may
include several changes at one time; summarize changes at the bottom of the Manual;
submit hyperlink to CEO or President for review and approval of updated manual. |
Updated and approved
EMS working
draft* and summarized changes developed and submitted for executive approval |
| 4 |
CEO or President |
Upon receiving via e-mail
EMS for review and approval |
EMS |
Review each item in the
EMS and
verify it does reflect that changes have been according to summary; verify (possibly from
own prior involvement) that these changes were made in accordance with this TOP; note any
errors or comments on the EMS and take any action believed to be necessary;
acknowledge EMS approval via e-mail to Audit Manager. |
EMS |
| 5 |
Tops Clerk |
After securing review and
approval of e-mailed EMS working draft |
E-mailed EMS master |
Verify that emailed
EMS master has been reviewed and approved; pursue any action noted. |
Review and approval of
e-mailed EMS secured |
| 6 |
Tops Clerk |
Upon receiving notification of
download of EMS accomplished |
EMS |
Finalize EMS Statement of
Release; Upload EMS to the Internet; E-mail Statement of Release to all employees with network access; (possibly
with TOPS update). |
EMS |
