Accepting all the points mentioned above, while drafting a policy, the policy and procedure should be adaptable, and now body should overlook the policy in view of his capacity / position. Example, you are making a policy, that all employees should have a check at the gate / or go through the gate provided, then the top management, including the MD, should be a roll model for this check. No exemption. Similarly you have an procedure that all payment should have a bill/ voucher, then the employee tend to find out a way to make a voucher of his own. I strongly feel that the system and procedure what we make creates a loophole / circumvent the employees to his adapablity / easy way. Example, an employee in the travelling bill section could misappropriate some money to his bank account, I feel it the system and procedure failure, given a chance for the employee to make money intelligently. You have a procedure that on duty travel by employee in his vehicle is reimbursed, on production of petrol bill, my friends will have enough bill for any amount. Better to have a procedure on Kilo meter basis / or fixed charges liberally. It is always better to involve the down the line to write the procedure which is adaptable.
I have another example, for an ISO procedure, one Executive will be made to write a procedure for entire department of a Factory, and when in practice, the some department have its own set of practice to the production requirement / procedure. The result is " non compliance" and " Serious Non Compliance". The procedure if would have been drafted / agreed by the concerned department, the ownership of adapting the procedure will me more easier with the department.
Please note any behaviour of individual or group, on non compliance / failure / refusal / circumventing the procedure to employee's advantage / misappropriation and last but least, most of the accidents inside the shop floor, are happened in spite of laid down procedures,and the Management is totally / solely responsible.