There are two schools of thought on auditing.
Some auditors concentrate on making sure that their clients are doing things right.
Other auditors focus on whether their clients are doing the right things. Whichever group you fit in to, a well-designed set of policies and procedures will help you meet your objectives. If you are telling your clients they need to establish policies and procedures, it would be helpful if they had a guide or tutorial that could walk them through the process. Unfortunately that book was out of print and unavailable for purchase. Fortunately Stephen Page has filled the void with his new book, Establishing a System of Policies and Procedures.