Inventory of assets

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Last updated Dec 6, 2025

Author: Stuart Barker | ISO 27001 Lead Auditor

What is Inventory of assets?

An asset inventory is a detailed list of all the things a company owns. Think of it like a treasure map for a business’s stuff, but instead of ‘X marks the spot,’ the map shows exactly what each item is, where it is, and who’s in charge of it. This includes everything from computers and software to office furniture and important documents. Keeping this list up-to-date helps a company know what it has and where everything is.

Examples

  • Computers: This includes laptops, desktops, and servers. Each entry would list the computer’s name, its location, and the person who uses it.
  • Software: This list would include all the programs a company has, like word processors, design tools, and security software.
  • Data: This is a record of important information, such as customer lists and financial reports. It’s important to know where this data is stored and who can access it.

Context

An asset inventory is a key part of asset management, which is the process of keeping track of and managing a company’s assets. It’s super important for things like figuring out what equipment needs to be replaced, making sure a business has enough insurance, and keeping its information safe. Without a good inventory, a business might not know if something is missing or if it’s being used incorrectly. This can lead to problems like lost items or security risks.

Relevant ISO 27001 Controls

The following controls from the ISO/IEC 27001:2022 standard are related to the inventory of assets:

ISO 27001:2022 Annex A 5.9 Inventory Of Information And Other Associated Assets: This control requires an organisation to create and maintain an inventory of all assets associated with information and information processing facilities.

ISO 27001:2022 Annex A 5.11 Return Of Assets: This controls sets rules for returning assets to the organisation when no longer required.

ISO 27001:2022 Annex A 5.10 Acceptable Use Of Information And Other Associated Assets: This control requires that rules be established and enforced for the acceptable use of information and assets.

ISO 27001:2022 Annex A 7.9: Security Of Assets Off-Premises: This control requires controls to be in place when assets are away from the organisation.

ISO 27001:2022 requirements

ISO 27001 Clauses

ISO 27001 Clause 4.1 – Understanding The Organisation And Its Context

ISO 27001 Clause 4.2 – Understanding The Needs And Expectations of Interested Parties

ISO 27001 Clause 4.3 – Determining The Scope Of The Information Security Management System

ISO 27001 Clause 4.4 – Information Security Management System

ISO 27001 Clause 5.1 – Leadership and Commitment

ISO 27001 Clause 5.3 – Organisational Roles, Responsibilities and Authorities

ISO 27001 Clause 6.1.1 – Planning General

ISO 27001 Clause 6.1.2 – Information Security Risk Assessment

ISO 27001 Clause 6.1.3 – Information Security Risk Treatment

ISO 27001 Clause 6.2 – Information Security Objectives and Planning to Achieve Them

ISO 27001 Clause 6.3 – Planning Of Changes

ISO 27001 Clause 7.1 – Resources

ISO 27001 Clause 7.2 – Competence

ISO 27001 Clause 7.3 – Awareness

ISO 27001 Clause 7.4 – Communication

ISO 27001 Clause 7.5.1 – Documented Information

ISO 27001 Clause 7.5.2 – Creating and Updating Documented Information

ISO 27001 Clause 8.3 – Information Security Risk Treatment

ISO 27001 Clause 9.1 – Monitoring, Measurement, Analysis, Evaluation

ISO 27001 Clause 9.2 – Internal Audit

ISO 27001 Clause 9.3 – Management Review

ISO 27001 Clause 10.1 – Continual Improvement

ISO 27001 Clause 10.2 – Nonconformity and Corrective Action

ISO 27001 Organisation Controls

ISO 27001 Annex A 5.1: Policies for information security

ISO 27001 Annex A 5.2: Information Security Roles and Responsibilities

ISO 27001 Annex A 5.3: Segregation of duties

ISO 27001 Annex A 5.4: Management responsibilities

ISO 27001 Annex A 5.5: Contact with authorities

ISO 27001 Annex A 5.6: Contact with special interest groups

ISO 27001 Annex A 5.7: Threat intelligence

ISO 27001 Annex A 5.8: Information security in project management

ISO 27001 Annex A 5.9: Inventory of information and other associated assets

ISO 27001 Annex A 5.10: Acceptable use of information and other associated assets

ISO 27001 Annex A 5.11: Return of assets

ISO 27001 Annex A 5.12: Classification of information

ISO 27001 Annex A 5.13: Labelling of information

ISO 27001 Annex A 5.14: Information transfer

ISO 27001 Annex A 5.15: Access control

ISO 27001 Annex A 5.16: Identity management

ISO 27001 Annex A 5.17: Authentication information

ISO 27001 Annex A 5.18: Access rights

ISO 27001 Annex A 5.19: Information security in supplier relationships

ISO 27001 Annex A 5.20: Addressing information security within supplier agreements

ISO 27001 Annex A 5.21: Managing information security in the ICT supply chain

ISO 27001 Annex A 5.22: Monitoring, review and change management of supplier services

ISO 27001 Annex A 5.23: Information security for use of cloud services

ISO 27001 Annex A 5.24: Information security incident management planning and preparation

ISO 27001 Annex A 5.25: Assessment and decision on information security events

ISO 27001 Annex A 5.26: Response to information security incidents

ISO 27001 Annex A 5.27: Learning from information security incidents

ISO 27001 Annex A 5.28: Collection of evidence

ISO 27001 Annex A 5.29: Information security during disruption

ISO 27001 Annex A 5.30: ICT readiness for business continuity

ISO 27001 Annex A 5.31: Identification of legal, statutory, regulatory and contractual requirements

ISO 27001 Annex A 5.32: Intellectual property rights

ISO 27001 Annex A 5.33: Protection of records

ISO 27001 Annex A 5.34: Privacy and protection of PII

ISO 27001 Annex A 5.35: Independent review of information security

ISO 27001 Annex A 5.36: Compliance with policies and standards for information security

ISO 27001 Annex A 5.37: Documented operating procedures

ISO 27001 Technical Controls

ISO 27001 Annex A 8.1: User Endpoint Devices

ISO 27001 Annex A 8.2: Privileged Access Rights

ISO 27001 Annex A 8.3: Information Access Restriction

ISO 27001 Annex A 8.4: Access To Source Code

ISO 27001 Annex A 8.5: Secure Authentication

ISO 27001 Annex A 8.6: Capacity Management

ISO 27001 Annex A 8.7: Protection Against Malware

ISO 27001 Annex A 8.8: Management of Technical Vulnerabilities

ISO 27001 Annex A 8.9: Configuration Management 

ISO 27001 Annex A 8.10: Information Deletion

ISO 27001 Annex A 8.11: Data Masking

ISO 27001 Annex A 8.12: Data Leakage Prevention

ISO 27001 Annex A 8.13: Information Backup

ISO 27001 Annex A 8.14: Redundancy of Information Processing Facilities

ISO 27001 Annex A 8.15: Logging

ISO 27001 Annex A 8.16: Monitoring Activities

ISO 27001 Annex A 8.17: Clock Synchronisation

ISO 27001 Annex A 8.18: Use of Privileged Utility Programs

ISO 27001 Annex A 8.19: Installation of Software on Operational Systems

ISO 27001 Annex A 8.20: Network Security

ISO 27001 Annex A 8.21: Security of Network Services

ISO 27001 Annex A 8.22: Segregation of Networks

ISO 27001 Annex A 8.23: Web Filtering

ISO 27001 Annex A 8.24: Use of Cryptography

ISO 27001 Annex A 8.25: Secure Development Life Cycle

ISO 27001 Annex A 8.26: Application Security Requirements

ISO 27001 Annex A 8.27: Secure Systems Architecture and Engineering Principles

ISO 27001 Annex A 8.28: Secure Coding

ISO 27001 Annex A 8.29: Security Testing in Development and Acceptance

ISO 27001 Annex A 8.30: Outsourced Development

ISO 27001 Annex A 8.31: Separation of Development, Test and Production Environments

ISO 27001 Annex A 8.32: Change Management

ISO 27001 Annex A 8.33: Test Information

ISO 27001 Annex A 8.34: Protection of information systems during audit testing