A management responsibilities map may be made up of a folder with several files or items in it. The folder may be electronic.
there should be a single item that identifies every item making up the management responsibilities map and shows where each item can be found;
for example, this could be a contents list of the items making up the management responsibilities map with electronic links to each of them;
the management responsibilities map should be complete by itself and should not refer to documents not forming part of it;
for example, if there is relevant material in the firm’s report and accounts, the folder should only contain the relevant parts or a link to those parts.