【国外标准】 Standard Practice for Inventory Verification: Electronic and Physical Inventory of Assets

4.1 Inventory verification is conducted to accomplish one or more of the following:4.1.1 Assess the accuracy of asset records,4.1.2 Validate or update asset records, or both,4.1.3 Assess asset loss experience,4.1.4 Identify process inconsistencies, and4.1.5 Provide the status of the verified assets for reporting purposes.4.2 A properly conducted inventory verification provides data that may be used to report, at a minimum, that quantity on record equal quantities on hand.4.2.1 Identifying shortages is critical for assessing the entity’s asset management system.4.3 During the inventory verification, record deficiencies, such as incorrect locations or other descriptive information that may be identified. These records should be corrected as part of the reconciliation phase.4.4 Assets may be located during the inventory verification process for which a record does not exist. Records should be created upon identification of these assets to ensure asset accountability.4.5 Inventory verification serves as a deterrent to loss, theft, damage, and misuse so those responsible for assets perceive that they will be held accountable for such assets, and will be required to produce proof of existence of those assets on a periodic basis.4.6 An inventory verification may include identification or verification of additional information, such as use, condition, status, serial number confirmation, model confirmation, manufacturer confirmation, assigned user, year of manufacture, etc.1.1 This practice addresses inventory verification which includes either physically or electronically confirming the existence, location, and quantity of assets.1.2 Inventory verification is a key element in the asset management process.1.3 The appropriate level to track assets is best expressed in Practices E2499 and E2608. Different types of assets may be managed or tracked at different levels of control, as noted in Practice E2608. The location specificity required for an inventory verification should match the location specificity required by the entity’s asset management procedures or other controlling command media.1.4 Inventory verification requires proper planning and execution. Depending on the type and scope, the inventory verification can involve significant dedication of resources. Entities should ensure that the value earned from an inventory verification is equal to or greater than the costs of the dedication of resources.