| ||Format||Pages||Price|| |
|11||$56.00||  ADD TO CART|
|Hardcopy (shipping and handling)||11||$56.00||  ADD TO CART|
Significance and Use
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 and Practice .
1.1 This guide addresses infrastructure and practices for the life-cycle management of supplier, contractor or subcontractor-held customer-owned property in the possession of a supplier, contractor or subcontractor. This includes the infrastructure and processes and subprocesses in the efforts of acquisition, use, and disposition.
1.2 This guide covers property that is owned by a customer or a buyer (referred to as customer-owned property) that is either directly furnished by a buyer, customer, or acquired by a supplier on behalf of a customer where title to the property ultimately vests with the customer while in the possession of a supplier, contractor or subcontractor.
1.3 This standard does not purport to address all of the safety concerns, if any, associated with its use. It is the responsibility of the user of this standard to establish appropriate safety and health practices and determine the applicability of regulatory limitations prior to use.
2. Referenced Documents (purchase separately) The documents listed below are referenced within the subject standard but are not provided as part of the standard.
E2135 Terminology for Property and Asset Management
E2279 Practice for Establishing the Guiding Principles of Property Asset Management
E2452 Practice for Equipment Management Process Maturity (EMPM) Model
E2936 Guide for Contractor Self Assessment for U.S. Government Property Management Systems
IAASB Standard3402 International Standard on Assurance Engagements (ISAE)
Federal Standards18 U.S.C. 641 Public Money, Property or Records GAO-12-331G Government Auditing Standards U.S. OMB Circular A-123 Managements Responsibility for Internal Control
ICS Number Code 03.100.01 (Company organization and management in general)
UNSPSC Code 80131801(Property management)
|Link to Active (This link will always route to the current Active version of the standard.)|
ASTM E3015-15, Standard Guide for Management of Customer-Owned Property Assets in Possession of Supplier, Contractor or Subcontractor, ASTM International, West Conshohocken, PA, 2015, www.astm.orgBack to Top