Asset Relocation and Transfer (AST-004-R006) - AST-004

Requirement Details & Guidance

AST-004-R006 · AST-004

Why This Requirement Exists

This requirement exists to ensure physical or logical asset moves are authorized, tracked, and reflected in asset records and to support accurate, accountable, and secure asset management.

Implementation Guidance

Establish a documented process for ensure physical or logical asset moves are authorized, tracked, and reflected in asset records. Define accountable roles, required inputs and outputs, approval or validation points, evidence requirements, review frequency, and escalation criteria. Integrate the process with the authoritative asset inventory and related security, procurement, operations, and lifecycle processes. The organization should retain sufficient records to demonstrate that the requirement is operating as intended.

Practical Application & Audit Readiness

AST-004-R006 · Field Guidance

Business Examples

Common Audit Findings

Common Mistakes

Best Practices & Ownership

AST-004 · Recommended Approach

Recommended Practices

Typical Owner

Cross-Mapped Regulatory Frameworks

Harmonized Control Mappings

FRAMEWORK CODE	FRAMEWORK NAME & DETAILS	FAMILY / CATEGORY	VERSION	ACTION
IRDAI	IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements... Clause: §2.2-3.1 – Information asset profiling	India Guideline	vLatest	View →
RBI-CSF	RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: 1) Inventory Management of Business IT Assets – 1.1 Asset inventory incl. business/customer data, applications, infrastructure, facilities, key personnel and criticality; 5) Secure Configuration – 5.1 Baseline security requirements/configurations across device categories and lifecycle, with periodic review	India Regulation	vLatest	View →
SEBI-CSCRF	SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 2.1 ID.AM: Asset Management	India Regulation	vLatest	View →
DORA	Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 8(1) – Identify, classify and document ICT-supported business functions, information assets and ICT assets Article 8(6) – Maintenance and periodic updating of relevant inventories	EU Regulation	vCurrent	View →
NIS2	NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri... Clause: Article 21(2)(i) – Human resources security, access control policies and asset management	EU Directive	vCurrent	View →
PCI-DSS	PCI DSS PCI DSS is an industry security standard maintaine... Clause: 12.5.1 – An inventory of system components that are	PCI Standard	v4	View →
COBIT2019	COBIT COBIT is an enterprise governance and management f... Clause: 4.3 – Build, Acquire and Implement (BAI) > BAI09 – Managed Assets > BAI09.01 – Identify and record current assets. 4.3 – Build, Acquire and Implement (BAI) > BAI09 – Managed Assets > BAI09.03 – Manage the asset life cycle.	COBIT Governance Framework	v2019	View →
NIST-CSF	NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: ID.AM – Asset Management \| ID.AM-05 – Assets are prioritized based on classification, criticality, resources, and impact on the mission ID.AM – Asset Management \| ID.AM-08 – Systems, hardware, software, services, and data are managed throughout their life cycles	NIST Framework	v2	View →
NIST80053	NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i... Clause: 3.17 – SYSTEM AND SERVICES ACQUISITION; SA-4 – ACQUISITION PROCESS	NIST Control Catalog	vRev. 5	View →
CIS-V8	CIS Controls CIS Controls are a prioritized set of cybersecurit... Clause: Control 01 – Inventory and Control of Enterprise Assets: 1.1 – Establish and Maintain Detailed Enterprise Asset Inventory	CIS Best Practice	vv8	View →
SOC2	SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC2.1 – Information and Communication – COSO Principle 13: The entity obtains or generates and uses relevant, quality information to support the functioning of internal control. CC6.5 – Logical and Physical Access Controls – The entity discontinues logical and physical protections over physical assets only after the ability to read or recover data and software from those assets has been diminished and is no longer required to meet the entity’s objectives.	AICPA Audit Framework	vLatest	View →

Parent Domain Context

Governance Domain Baseline

Domain Name:

Asset Management (AST)

Purpose:

To manage the lifecycle of technology assets from procurement to disposal.

Scope:

Enterprise

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Parent Control Context

Control Baseline

Control Name:

Asset Lifecycle Management (AST-004)

Summary:

Establishes complete asset lifecycle management from acquisition through deployment, operation, maintenance, transfer, retirement, and disposal with governance and accountability.

Business Description:

Establish and manage the complete lifecycle of organizational assets from planning and acquisition through deployment, operation, maintenance, transfer, retirement, and disposal.

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