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Fixed Asset Controls Framework
Control the acquisition, custody and disposal of assets.
Methodology
Model across asset register controls, acquisition/disposal controls, verification and depreciation controls.
Components
Finance and asset custodians own; second line monitors; internal audit assures.
Governance
Fixed asset controls reviewAsset-register buildAsset-verification build
Maturity levels
L1
Foundational (0–40) — Ad-hoc, undocumented, reactive.
L2
Developing (41–60) — Framework emerging; pockets of practice.
L3
Established (61–80) — Documented, standardised, governed.
L4
Strategic (81–100) — Board-grade competitive differentiator.
Across the Internal Control ecosystem
Knowledge graph · 4 relations
operationalised by
integrates (inverse)