Verificação de ativos fixos

A lista de verificação de preparação para auditoria

Avalie se a sua organização consegue provar o que existe, onde está, quem é responsável e o que mudou. Vinte afirmações em sete áreas do controlo de ativos fixos devolvem uma pontuação, as lacunas que a explicam e as cinco ações mais importantes. Parte do princípio de que o seu ERP ou registo de ativos existente se mantém em vigor.

Answer legend

Yes
Control is operating and evidence is available
Partly
Control exists but is incomplete or inconsistent
No
Control is absent or evidence is unavailable
N/A
Not applicable, with reason recorded
0 of 20 statements answered—
Section 1Verification currencyCan you show when assets were last physically verified?

1.Every in-scope asset record has a visible last-verification date.

Evidence available: Last-verification report or asset record

Answer: Not answered

2.Verification dates can be reported by company, location, cost centre and asset class.

Evidence available: Verification status report

Answer: Not answered

3.Overdue assets can be identified against the required verification frequency.

Evidence available: Overdue-verification report

Answer: Not answered

4.The age of verification evidence is reviewed before reporting or audit.

Evidence available: Management review evidence

Answer: Not answered

Section 2Verifier accountabilityCan you identify who performed each verification?

5.Each verification records the authorised user who completed it.

Evidence available: User-stamped verification record

Answer: Not answered

6.Verification responsibility is assigned by asset, location, cost centre or class.

Evidence available: Responsibility assignment

Answer: Not answered

7.Users can access only the asset population relevant to their responsibilities.

Evidence available: Role and access review

Answer: Not answered

8.Finance or the asset custodian can monitor completion by responsible person.

Evidence available: Completion dashboard or report

Answer: Not answered

Section 3Outstanding and unverifiable assetsCan you see what remains unresolved?

9.Unverified assets can be reported immediately.

Evidence available: Outstanding-verification report

Answer: Not answered

10.Missing, moved, damaged, duplicated or unlabelled assets are recorded as exceptions.

Evidence available: Exception register

Answer: Not answered

Section 4Movements, transfers and disposalsCan you trace asset lifecycle changes?

11.Asset movements and transfers are recorded with dates and responsible users.

Evidence available: Movement or transfer history

Answer: Not answered

12.Standard reason codes or categories are used for changes.

Evidence available: Configured reason list

Answer: Not answered

13.Approved changes are reconciled or aligned with the asset register.

Evidence available: Reconciliation or write-back evidence

Answer: Not answered

Section 5Review and approvalCan you demonstrate that changes are controlled?

14.Proposed changes are reviewed before the system of record is updated.

Evidence available: Approval history

Answer: Not answered

15.Rejected or returned items retain comments and status history.

Evidence available: Decision and comment record

Answer: Not answered

16.The audit trail shows who acted, what changed, when and how it was approved.

Evidence available: Complete audit trail

Answer: Not answered

Section 6Manager visibility and ownershipCan managers see the assets for which they are accountable?

17.Managers can view assets assigned to their locations or cost centres.

Evidence available: Role-based asset view

Answer: Not answered

18.Ownership changes are reflected through a controlled process.

Evidence available: Custodian-change history

Answer: Not answered

Section 7Audit and CAPEX decision supportDoes verified information support financial decisions?

19.Audit evidence can be retrieved without rebuilding it from emails and spreadsheets.

Evidence available: Audit evidence pack

Answer: Not answered

20.Asset activity can be considered alongside budgets, forecasts and financial reporting.

Evidence available: Connected planning or management report

Answer: Not answered

Your readiness score

Answer the statements above and your score appears here as you go.

Important: This score is a self-assessment indicator. It is not an audit conclusion and should be considered together with evidence of quality, asset risk and organisational requirements.

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