Standard Guide for Management of Customer-Owned Property Assets in Possession of Supplier, Contractor or Subcontractor

Importancia y uso:

5.1 This guide promotes the importance of effective and efficient use of resources to satisfy various needs of participants: those who furnish property–customers and owners, those who receive customer or entity property–suppliers, contractors, and subcontractors, and the audit community, while providing reasonable assurance of effective internal controls.

5.2 The objective of this guide is to promote a life-cycle approach using the elements of good internal controls.

5.3 For optimization, this guide may be used in conjunction with Practice E2279 and Practice E2452.

Subcomité:

E53.20

Referida por:

E2135-22, E2279-20, E2131-16R22, E2675-22

Volúmen:

04.12

Número ICS:

03.100.01 (Company organization and management in general)

Palabras clave:

acquisition; contract; customer; disposal; disposition; furnished property; internal controls; prime contract; prime contractor; reasonable assurance; subcontract; subcontractor; timely manner; use; utilization;