Active

Disposal Review

The organization shall conduct periodic reviews of asset disposal activities to ensure their effectiveness, efficiency, and compliance with policies and regulations. Reviews shall evaluate disposal processes, sanitization effectiveness, and chain of custody management against established criteria and best practices.

Requirement ID
AST-005-R009
Parent Control
AST-005
Domain Code
AST

Requirement Details & Guidance

AST-005-R009 · AST-005
Why This Requirement Exists

This requirement exists to periodically assess disposal activities for effectiveness, efficiency, and compliance and to support accurate, accountable, and secure asset management.

Implementation Guidance

Establish a documented process for periodically assess disposal activities for effectiveness, efficiency, and compliance. 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-R009 · 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; §2.2-3.2.2 – Asset Tracking
          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 →
          ISO27002 ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a... Clause: 7.14 – Secure disposal or re-use of equipment
          ISO
          Standard
          		 v2022 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 →
          NIST-CSF NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: 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 →
          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. CC4.1 – Monitoring of Controls – COSO Principle 16: The entity selects, develops, and performs ongoing and/or separate evaluations to ascertain whether the components of internal control are present and functioning.
          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
          View

          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.
          View