Assets are central to the auditing process. Assets are both the target of the audit because they define what is in scope for the audit process, and the products of the assets are the artifacts that are used to determine if the management or use of the asset meets compliance control requirements.

Therefore, when the UCF™ team talks about assets, we talk about them as both the target of compliance and as the artifacts used to demonstrate compliance.

Being able to harmonize the list of assets is a key variable in being able to communicate effectively about compliance. therefore, the UCF™ team have developed the Common Asset Enumerator in order to track all of the meta data about the assets we've come across during our authority document research.

We didn't, nor do we ever, intend this list to be fully complete. Nor do we intend for the list's meta data and elements to be something set in stone either. As authority documents evolve, and our shared language of assets evolve, this list and the element structure within will evolve as well.