Hi Vidhi, ISO 9000:2005 defines a procedure as "A specified way of carrying out an activity or a process." Any SOP, according to me, should follow the following structure:
1. Purpose of the SOP
2. Scope of the SOP
3. Responsibilities and authorities associated with the implementation of the SOP
4. The content of the SOP
The content should list the activities to be carried out in a sequential manner. While writing an SOP, one should be concise and to the point.
I am attaching ISO 10013, a guideline for preparing system documentation. I hope this information will be helpful to you to some extent.
Best wishes,
Vishwas H Watwe