2.7. Inventory management of drone-related assets

Drones are only one part of what is often referred to as unmanned aerial systems (UAV). Other hardware components are control stations, portable remote control units, antenna units, transport cases, etc. These other components are often also valuable assets and might have been capitalized separately. In any case they need to be kept save and protected from theft and unauthorized access.

Risks

  1. Assets get lost, stolen or damaged by unauthorized staff.
  2. Overstated assets due to delays in writing-off equipment no longer in use.

Audit Steps

  1. Catalog all drone-related assets acquired by the company over the last x years and their current operational status.
  2. Validate that the related assets do not belong to discontinued drones and are therefore without practical value to the company and should be sold or written-off.
  3. Perform a physical asset check of other drone-related assets or a sample thereof.

 

drone audit program index