A.5.11 Audit Checklist

When to use this

Use this during internal audits to verify that assets are returned during termination, contract end, agreement end, or role change.

Checklist

• Asset return procedure exists.
• Employment, contractor, or supplier agreements include return obligations.
• Procedure covers employees, contractors, third-party users, and other relevant parties.
• Procedure covers role changes, not only terminations.
• Procedure covers hardware, access cards, keys, documents, media, software, and information.
• Asset assignment records are used to identify return items.
• Organizational information on personal or third-party devices is returned or securely erased where applicable.
• Knowledge transfer is addressed.
• Return records are retained.
• Missing assets are escalated.
• Asset inventory is updated after return, reassignment, or disposal.

Related notes

• A.5.11 Return of Assets
• A.5.11 Audit Evidence Pack
• Asset Return Checklist