【国外标准】 Standard Guide for Contractor Self-Assessment for U.S. Government Asset Management Systems
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标准简介
适用范围:
4.1 The intent of this guide is to provide a foundation for the minimum effective internal assessment of a contractor’s government asset management system. A contractor may incorporate all or part of this guide in accordance with its established procedures and operating environment. Self-assessment should be used to identify deficiencies, related increases to risk, and to serve as a method for obtaining correction to those deficiencies, independent of, and often in advance of, a government audit, review or assessment. It should also be used to assist in determining the effective assignment of asset management resources; and to serve as a method for promoting continuous improvement in asset management practices. Self-assessments, in and of themselves may not be sufficiently independent to address external or government review, assessment, or audit requirements.4.2 To the extent possible, a Contractor Self-Assessment (CSA) program should provide a level of objectivity like that of an asset management system analysis performed by a government or other external auditor. Individuals who perform assessments should not be the same individuals who perform the functions being tested when enough resources are available. The contractor’s official written procedures should identify functional positions responsible for performing the self-assessment and address management controls used to maintain independence and prevent conflicts of interest whenever individuals who perform property functions also participate in CSA activities.4.3 The results of the CSA alone do not determine adequacy or inadequacy of the contractor’s government asset management system but should identify the level of risk presented by the contractor’s business practices. The results of the CSA should be made available to external auditors or reviewers for potential inclusion in their audits or reports in accordance with contractual requirements and the contractor’s procedures.1.1 This guide is intended to be used by entities engaged in contracts with the Government of the United States of America.1.2 This guide applies to the current version of the FAR Government Property clause 52.245-1 dated January 2017. Entities with earlier or subsequently dated requirements/contracts should address any contractual difference when applying this guide.1.3 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.1.4 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.
标准号:
ASTM E2936-20
标准名称:
Standard Guide for Contractor Self-Assessment for U.S. Government Asset Management Systems
英文名称:
Standard Guide for Contractor Self-Assessment for U.S. Government Asset Management Systems标准状态:
Active-
发布日期:
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实施日期:
出版语种:
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