From Open Risk Manual


Asset. Something of monetary value that is owned or provides benefit to some party. Something of either tangible or intangible value that is worth protecting, including people, information, infrastructure, finances and reputation. A durable object, which produces a flow of goods and/or services over time.

  • Anything that an organization signifies as important or valuable.
  • An entry in an entity's Balance Sheet statement.


  • ISACA Fundamentals


This entry annotates a FIBO Ontology Class. FIBO is a trademark and the FIBO Ontology is copyright of the EDM Council, released under the MIT Open Source License. There is no guarantee that the content of this page will remain aligned with, or correctly interprets, the concepts covered by the FIBO ontology.