【国外标准】 Standard Practice for Inventory by Exception (IBE)

5.1 Asset verification is conducted to assess the accuracy of asset records and verify information regarding the asset.5.2 Before considering a physical inventory method, take into account the current policies and procedures of your entity. Questions such as what items must be inventoried, how often inventories need to occur, and why are we conducting an inventory are important to support these policies.5.3 IBE decreases the time required to conduct an inventory, especially as operational and asset management systems achieve a greater level of integration.5.4 The procedures and plans for an IBE must be documented and approved in accordance with Practice E2132.5.5 IBE allows the physical inventory process to only focus on locating assets that were not touched or physically inventoried.5.6 IBE decreases the number of assets requiring an inventory reconciliation during a specific cycle. This can greatly increase the productivity of staff who are tasked with performing a physical inventory.1.1 This practice describes the method used to verify the existence of items on record using IBE. It does not provide a method for verification of completeness of records.1.2 In accordance with the provisions of Practice E2132, this practice clarifies the implementation of IBE as an effective and efficient inventory practice.1.3 This practice does not override or increase requirements specific to governmental authorities. To the greatest extent practicable, the guidance in this practice should be considered by these entities where efficiencies can be gained.1.4 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety, health, and environmental practices and determine the applicability of regulatory limitations prior to use.1.5 This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International Standards, Guides and Recommendations issued by the World Trade Organization Technical Barriers to Trade (TBT) Committee.