After I am finished jobs yesterday about makes report and graphic using excel, now  I have a new order to revision SOP , if you are auditor or business control officer, you must know about SOP, because SOP is like formal procedure at company, so if company have SOP , that company can running operational system eficient and effective based from SOP,  it is good if we hear company can run operational good and well, but in fact, sometimes SOP cann’t run good, and we must to know why SOP cann’t run good, this is our jobs if we are auditor, and now I want to research about make SOP (Operational System and Procedures) , and how between division can linked and understand their responsibility each other