Disposal Authorization (AST-005-R002) - AST-005

Requirement Details & Guidance

AST-005-R002 · AST-005

Why This Requirement Exists

This requirement exists to ensure disposal decisions receive appropriate review and approval before execution and to support accurate, accountable, and secure asset management.

Implementation Guidance

Establish a documented process for ensure disposal decisions receive appropriate review and approval before execution. 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-005-R002 · Field Guidance

Business Examples

Common Audit Findings

Common Mistakes

Best Practices & Ownership

AST-005 · 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	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(4) – Identification and mapping of critical information/ICT assets, configurations and interdependencies Article 8(5) – Identification/documentation of ICT third-party dependencies supporting critical or important functions	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: 9.4.7 – Electronic media with cardholder data is	PCI Standard	v4	View →
COBIT2019	COBIT COBIT is an enterprise governance and management f... Clause: 4.4 – Deliver, Service and Support (DSS) > DSS05 – Managed Security Services > DSS05.04 – Manage user identity and logical access.	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: 3.10 – MEDIA PROTECTION, 3.20 – SUPPLY CHAIN RISK MANAGEMENT; MP-6 – MEDIA SANITIZATION, SR-12 – COMPONENT DISPOSAL	NIST Control Catalog	vRev. 5	View →
GDPR	General Data Protection Regulation (GDPR) The General Data Protection Regulation is a bindin... Clause: Article 5(1)(e) – Storage limitation; Article 17 – Right to erasure; Article 32(1) – Security of processing	EU Regulation	vCurrent	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: 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. C1.2 – Confidentiality – The entity disposes of confidential information to meet the entity’s objectives related to confidentiality. CC6.3 – Logical and Physical Access Controls – The entity authorizes, modifies, or removes access to data, software, functions, and other protected information assets based on roles, responsibilities, or the system design and changes, giving consideration to the concepts of least privilege and segregation of duties, 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:

Secure Asset Disposal & Reuse (AST-005)

Summary:

Establishes secure processes for asset disposal, data sanitization, secure destruction, reuse management, and chain of custody to prevent unauthorized information disclosure.

Business Description:

Establish and maintain processes for the secure disposal, destruction, sanitization, reuse, and retirement of organizational assets to prevent unauthorized disclosure of information.

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