Читать книгу (ISC)2 CISSP Certified Information Systems Security Professional Official Study Guide - Mike Chapple - Страница 86
Asset Valuation
ОглавлениеAn asset-based or asset-initiated risk analysis starts with inventorying all organizational assets. Once that inventory is complete, a valuation needs to be assigned to each asset. The evaluation or appraisal of each asset helps establish its importance or criticality to the business operations. If an asset has no value, there is no need to provide protection for it. A primary goal of risk analysis is to ensure that only cost-effective safeguards are deployed. It makes no sense to spend $100,000 protecting an asset that is worth only $1,000. Therefore, the value of an asset directly affects and guides the level of safeguards and security deployed to protect it. As a rule, the annual costs of safeguards should not exceed the potential annual cost of asset value loss.
When the cost of an asset is evaluated, there are many aspects to consider. The goal of asset valuation is to assign to an asset a specific dollar value that encompasses tangible costs as well as intangible ones. Determining an exact value of an asset is often difficult if not impossible, but nevertheless, a specific value must be established in order to perform quantitative mathematical calculations. (Note that the discussion of qualitative versus quantitative risk analysis later in this chapter may clarify this issue; see the “Risk Assessment/Analysis” section.) Improperly assigning value to assets can result in failing to properly protect an asset or implementing financially infeasible safeguards. The following list includes tangible and intangible issues that contribute to the valuation of assets:
Purchase cost
Development cost
Administrative or management cost
Maintenance or upkeep cost
Cost in acquiring asset
Cost to protect or sustain asset
Value to owners and users
Value to competitors
Intellectual property or equity value
Market valuation (sustainable price)
Replacement cost
Productivity enhancement or degradation
Operational costs of asset presence and loss
Liability of asset loss
Usefulness
Relationship to research and development
Assigning or determining the value of assets to an organization can fulfill numerous requirements by
Serving as the foundation for performing a cost/benefit analysis of asset protection when performing safeguard selection
Serving as a means for evaluating the cost-effectiveness of safeguards and countermeasures
Providing values for insurance purposes and establishing an overall net worth or net value for the organization
Helping senior management understand exactly what is at risk within the organization
Preventing negligence of due care/due diligence and encouraging compliance with legal requirements, industry regulations, and internal security policies
If a threat-based or threat-initiated risk analysis is being performed, then after the organization inventories threats and identifies vulnerable assets to those threats, asset valuation takes place.