To whom are SOPs addressed?

The recipients of SOPs are employees who are expected to carry out GxP-relevant work reliably and without errors at the first attempt. Standard operating procedures also serve to demonstrate that there is a goal-oriented approach in place in accordance with defined procedures, to both internal parties (e.g. internal auditors) and external parties (e.g. inspectors from authorities).

[GMP Compliance Adviser, Chapter 15.D]