ASTM E2132-2011 Standard Practice for Inventory Verification Electronic and Physical Inventory of Assets《资产的电子和实际盘存核实标准规程》.pdf

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1、Designation: E2132 11Standard Practice forInventory Verification: Electronic and Physical Inventory ofAssets1This standard is issued under the fixed designation E2132; the number immediately following the designation indicates the year oforiginal adoption or, in the case of revision, the year of las

2、t revision. A number in parentheses indicates the year of last reapproval. Asuperscript epsilon () indicates an editorial change since the last revision or reapproval.1. Scope1.1 This practice addresses inventory verification whichincludes either physically or electronically confirming theexistence,

3、 location, and quantity of assets.1.2 Inventory verification is a key element in the assetmanagement process.1.3 The appropriate level to track assets is best expressed inPractices E2499 and E2608. Different types of assets may bemanaged or tracked at different levels of control, as noted inPractice

4、 E2608. The location specificity required for an inven-tory verification should match the location specificity requiredby the entitys asset management procedures or other control-ling command media.1.4 Inventory verification requires proper planning andexecution. Depending on the type and scope, the

5、 inventoryverification can involve significant dedication of resources.Entities should ensure that the value earned from an inventoryverification is equal to or greater than the costs of thededication of resources.2. Referenced Documents2.1 ASTM Standards:E2131 Practice for Addressing and Reporting

6、Loss, Dam-age, or Destruction of Tangible PropertyE2135 Terminology for Property and Asset ManagementE2499 Practice for Classification of Equipment PhysicalLocation InformationE2604 Practice for Data Characteristics of Equipment Re-cordsE2608 Practice for Equipment Control Matrix (ECM)E2674 Practice

7、 for Assessment of Impact of Mobile DataStorage Device (MDSD) Loss3. Terminology3.1 DefinitionsFor definitions relating to property andasset management, refer to Terminology E2135.3.1.1 independence, nfree from conflict of interest.3.1.2 independent data source, ninformation that is au-tonomous from

8、 the official record.3.1.3 inventory verification, nphysically or electronicallyconfirming the existence and location of an asset or group ofassets.3.1.4 overage, nassets that are located during the inven-tory verification that were not previously recorded.3.1.5 reconciliation, nthe process of compa

9、ring the assetsand associated data collected during the inventory verificationagainst the entitys assets record information.3.1.5.1 DiscussionThe reconciliation serves to verify ex-istence of assets contained in the official records and theaccuracy of the data maintained on the records, with correct

10、iveaction taken as necessary.3.1.6 shortage, nassets that are not located during theinventory verification that were previously recorded.4. Significance and Use4.1 Inventory verification is conducted to accomplish one ormore of the following:4.1.1 Assess the accuracy of asset records,4.1.2 Update as

11、set records,4.1.3 Assess asset loss experience,4.1.4 Identify process inconsistencies, and4.1.5 Provide the status of the verified assets for reportingpurposes.4.2 A properly conducted inventory verification providesdata that may be used to report, at a minimum, that quantity onrecord equal quantiti

12、es on hand.4.2.1 Identifying shortages is critical for assessing theentitys asset management system.4.3 During the inventory verification, record deficiencies,such as incorrect locations or other descriptive information thatmay be identified. These records should be corrected as part ofthe reconcili

13、ation phase.1This practice is under the jurisdiction of ASTM Committee E53 on PropertyManagement Systems and is the direct responsibility of E53.01 on ProcessManagement.Current edition approved Dec. 1, 2011. Published January 2012. Originallyapproved in 2001. Last previous edition approved in 2007 a

14、s E2132 01 (2007).DOI: 10.1520/E2132-11.1Copyright ASTM International, 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA 19428-2959, United States.4.4 Assets may be located during the inventory verificationprocess for which a record does not exist. Records should becreated upon identificatio

15、n of these assets to ensure assetaccountability.4.5 Inventory verification serves as a deterrent to loss, theft,damage, and misuse so those responsible for assets perceivethat they will be held accountable for such assets, and will berequired to produce proof of existence of those assets on aperiodi

16、c basis.4.6 An inventory verification may include identification orverification of additional information, such as use, condition,status, serial number confirmation, model confirmation, manu-facturer confirmation, assigned user, year of manufacture, etc.5. Physical Inventory Planning5.1 General:5.1.

17、1 Detailed planning, coordination, and adequate super-vision are necessary to ensure success of the inventory verifi-cation. Written procedures for planning, conducting, and rec-onciling are requisite to conducting a successful inventoryverification. Inventory verifications should be completed bycon

18、sistently applying these written procedures. Inventory veri-fications generally measure performance over a period ofmonths or years and results are often compared to identifytrends or problem areas. Entities that repeat past inventoryverification, unless found to have been previously deficient orine

19、ffective, will be able to make the results comparable fromyear to year.5.1.2 As inventory verifications generally involve signifi-cant time and, resources appropriate project managementtechniques should be employed. Written procedures for plan-ning the inventory verification should address the eleme

20、nts in5.2 through 5.13 when planning.5.1.3 There are several factors an entity must consider priorto determining the appropriate inventory verification method.These factors include:5.1.3.1 The type of asset(s),5.1.3.2 The number of assets,5.1.3.3 The number of locations,5.1.3.4 The required data ele

21、ments to be collected,5.1.3.5 Cost restrictions, and5.1.3.6 Resources.5.2 Management and AccountabilityAssign responsibil-ity, authority, and accountability for the conduct of the inven-tory verification and the results.5.3 Key Results RequiredWhen planning, an entity shoulddetermine the questions o

22、r actions, or both, that will beaddressed based on the results of the inventory verification. Forexample, common questions include: How effective are the processes associated with assetmanagement systems? What is the percentage of located assets by value andphysical count? Value may include original

23、 acquisition cost,net book value, or market value. Once a value is selected, itshall be used consistently. This is an indicator of an entityssuccess, or lack thereof, in managing its assets. What is the number or percentage of overages? This isan indicator of an entitys success at achieving control

24、of ordata management over inbound or newly fabricated assets. What is the percentage of undocumented or unrecordedlocation changes? This is an indicator of an entitys locationrecord accuracy and process of asset control and record updatessupporting moves and transfers.All subsequent elements of inve

25、ntory verification planningmust accommodate measurement of key results with sufficientaccuracy and precision for decision-making.5.4 Population:5.4.1 Determine the population to be verified. A populationmay be defined by asset type, value, location, age, controllingentity or program, use status, or

26、other categories. A populationmay also be defined using the criteria in Practice E2608.5.4.2 The population to be verified shall be set at thebeginning of the inventory verification period and “frozen.”New receipts after the beginning of the period should beexcluded from the count and assets transfe

27、rred or disposedprior to the beginning of the period should be excluded fromthe inventory verification reconciliation and statistics. Estab-lish clear asset management procedures for removal of assetsfrom the population due to other circumstances (for example, ifit is determined during the course of

28、 the inventory verificationthat an asset was previously sold or cannibalized).5.5 IndependenceInternal controls are established to de-termine how an inventory verification is conducted, verified,reconciled, recorded and reported. Independence is establishedby removing conflicts of interest through d

29、efining roles.5.6 Data RequirementsBeyond the key results, determinethe need to verify or update various data elements (based uponbusiness needs) during the inventory verification. Many enti-ties update the location data element; other information mayalso be verified or updated. (See Practice E2604.

30、)5.7 Validation of Record ExistenceEmploy asset-to-record checks and other techniques to determine the recordaccuracy status that existed prior to the commencement of theinventory verification.5.8 Validation TechniquesDetermine the validation anddata gathering techniques permissible for the inventor

31、y verifi-cation. Validation techniques physically or electronically (orboth) confirm the existence and location of an asset and mayinclude: barcode scanning, RFID, owner validation, validationby an independent individual, two signature validation, valida-tion by transactions or records (for example,

32、 receipt, mainte-nance, transfers of accountability or location, network log-onor use records, and shipping papers) and others. All acceptabletechniques shall meet the independence requirements estab-lished in 5.5, gather the necessary data required by 5.3 and 5.6,and be documented in the entitys in

33、ventory verificationprocedures. Software processes and protocols should not allowfor undocumented and unauthorized alteration of documenta-tion or records.5.9 Result ValidationSome entities have requirements forindependent validation of results. This validation can beincorporated into the inventory

34、verification itself or occur afterthe inventory verification close. Determine if any such require-ment exists and, if so, establish inventory verification plans orprocedures to meet the requirement. Generally, validation ismore effective and efficient if conducted during the inventoryverification.E2

35、132 1125.10 PeriodDetermine the time frame for the inventoryverification. The period determines the permissible time framefor validations. The inventory verification plan or proceduresmay include provisions for extension of the period undercertain circumstances.5.11 ResourcesConsiderations in 5.2 th

36、rough 5.10 aregenerally sufficient to determine resource requirements. Deter-mine the individuals who will perform and manage theinventory verification (in accordance with the entitys indepen-dence requirements and asset management procedures). Deter-mine additional resource requirements, including

37、funding,equipment, vehicles, supplies, information systems needs, andunique expertise (for example, statistics). Those who will beheld accountable for the results should control the resources.5.12 Information ManagementDetermine the process forupdating asset records based upon each permissible type

38、ofvalidation. Determine the process for recording previouslyunrecorded assets (overages) identified during the inventoryverification. Determine how results (ongoing and final) will begathered, maintained, and reported. Determine requirementsand procedures for supporting documentation. Establish ad-e

39、quate controls to ensure validity, such as independence anddivision of responsibility.5.13 Training and CommunicationEnsure that individualsinvolved in the inventory verification have all necessary skillsand information, and ensure that all those affected by theinventory verification are familiar wi

40、th the established objec-tives, period, population, and validation techniques.6. Procedure6.1 Inventory verification should be conducted according tothe written inventory verification plan and/or asset manage-ment procedures, documenting all deviations as applicable.Conduct the inventory verificatio

41、n in such a way that it couldbe repeated with substantially similar results.7. Reconciliation7.1 Compare the various data elements collected during theinventory verification against the official records. This identi-fies:7.1.1 Asset records in which the data is either accurate orminor changes are re

42、quired.7.1.2 Assets recorded in the official record and not locatedduring the inventory verification.7.1.3 Assets inventoried in a location different than thelocation identified on the official record.7.1.4 Assets located for which there is no official record.7.2 Root cause analysis should be perfor

43、med to determinethe source of significant inventory verification discrepancies. Ifan entity has established asset management procedures forprocess improvement, those procedures should be followed toaddress identified discrepancies.8. ResultsNOTE 1The following calculation methods are for specific in

44、ventoryverification results that may be determined to be beneficial to an entity andare furnished solely for standardization purposes. They are not to beconstrued to be requisite to the planning, conduct or reporting of aninventory verification.8.1 Key results of an inventory verification are measur

45、ed bylocated rate, by verified count, or by value and an overage rateby verified count or value.8.1.1 Located rate by verified count is calculated as follows:Calculated:Number of assets locatedNumber of assets in the total population(1)8.1.2 Located rate by value is calculated as follows:Value as de

46、fined in 5.3! of assets locatedvalue of assets in the total population(2)8.1.3 Overage rate by number is calculated as follows:Number of overagesNumber of assets in the total population(3)8.1.4 Overage rate by value is calculated as follows:Value as defined in 5.3! of overagesValue of assets in the

47、total population(4)8.2 Loss rates can be addressed and reported as in accor-dance with Practice E2131.8.3 Other measures should be employed to provide therequired key results established in 5.3.9. Interpreting Physical Inventory Results9.1 The accuracy and validity of inventory verificationresults a

48、re dependent upon the techniques employed, theconfidence and precision of samples, and the level of effortexpended.9.2 Lists and internal analyses of the following informationare useful for determining control effectiveness and vulner-abilities.9.2.1 Location rate of recorded assets verified. (See S

49、ection8 for calculation instructions.)9.2.2 Location rate of assets verified in the proper custodialarea. (See Section 8 for calculation instructions.)9.2.3 Verification that assets on record are assigned an entityidentification control number.9.2.4 Identification of unrecorded assets so that they can bereconciled to asset management and financial records.9.2.5 Identification of location and control number of veri-fied assets that were not in their assigned location or assets thatcannot be located, or both. (See Section 8 for calculationinstructions.)