1.1本规程涵盖对财产、资产或材料的损失、损坏和破坏（LDD）的评估。当发现此类财产丢失、损坏或损毁时，即发生LDD。这些发现通常是通过实地盘点、对所用材料的分析或例行审计得出的。 1.2某些损坏和破坏事件是公司、机构或机构无法控制的自然灾害或其他事件的结果，不受第7段标准的约束。然而，仍然需要根据第8款报告此类事件。 1.3一些LDD的发生是自然退化或其他正常磨损事件的结果，不作为本惯例的一部分加以解决。 1.4本标准将三种完全不同的情况作为一种情况处理。就本标准而言，报告和评估损失、损坏和破坏是相同的。 1.5损失、损坏和破坏是风险管理的关键方面。预测LDD的可能性或概率、报告和管理以及最小化LDD是任何努力成功的关键和经济因素。 ====意义和用途====== 最不发达国家分析可以作为一个指标，表明对公司、机构或机构拥有或认定的资产行使的控制和担保是否充分。过多的LDD可能表明对控制过程、物理安全、程序等的认识不足。 LDD引起了对有效性和效率的担忧，表明其对盈利能力或任务产生了负面影响。过度的LDD会增加风险，并至少表明程序、流程和控制中存在潜在的（如果不是真实的）弱点。

1.1 This practice covers the assessment of loss, damage, and destruction (LDD) of property, assets, or material. LDD occurs when such property is found to be missing, damaged, or destroyed. Such discoveries often are made as a result of a physical inventory, an analysis of material used, or routine audits. 1.2 Some occurrences of damage and destruction are the result of natural disasters or other incidents beyond the control of the company, agency, or institution, and are not subject to the standards in paragraph 7. However, the reporting of such instances in accordance with paragraph 8 is still required. 1.3 Some occurrences of LDD are a result of natural degradation or other incidents of fair wear and tear and are not addressed as a part of this practice. 1.4 Loss, damage and destruction, while three completely different occurrences, are addressed as one in this standard. For the purpose of this standard, reporting and evaluating loss, damage and destruction are the same. 1.5 Loss, damage and destruction are key aspects of risk management. Projecting the possibility or probability of LDD, reporting and managing, and minimizing LDD is a critical and economic factor in the success of any endeavor. ====== Significance And Use ====== LDD analysis can be an indicator of the adequacy of the control and security exercised over the assets in the possession of or under the cognizance of a company, agency or institution. Excessive LDD can indicate weaknesses in awareness of control processes, physical security, procedures, and the like. LDD creates concerns regarding effectiveness and efficiency indicating a negative impact on profitability or mission. Excessive LDD increases risk, and indicates at least a potential, if not real, weakness in procedures processes, and control.