How to document the disposal of computers and notebooks for auditing

Introduction

Documenting the disposal of computers and notebooks is essential to ensure legal compliance and efficiency in internal and external audits. The process must follow normative procedures and environmental regulations in force, guaranteeing information security and the traceability of equipment from the end of its useful life until it is properly disposed of.

Legal Basis and Applicable Regulations

The disposal of electronic equipment, including computers and notebooks, must comply with Law No. 12.305/2010 (National Solid Waste Policy) and its complementary regulations. According to the National Solid Waste Management Information System (SINIR), the recording of the generation, collection and disposal of electronic waste must be formalized to ensure traceability and technical responsibility.

Disposal Documentation Procedures

To ensure compliance and facilitate audits, the following steps are recommended:

• Detailed Inventory: Record characteristics of discarded equipment, such as make, model, serial number and state of repair.
• Disposal Protocol: Issue a formal document containing information identifying the equipment, the reason for disposal, the date and the person responsible for the action.
• Data Sanitization: Carry out secure data deletion, preferably using approved and certified techniques, in accordance with the hard drive sanitization guidelines. Document the method used and prove the effectiveness of the process to avoid vulnerabilities.
• Record of Collection and Disposal: Formalize the invoice or proof of delivery of the equipment for specialized collection, in accordance with the guidelines for collection and disposal of electronic waste. It is mandatory to ensure that the final destination complies with environmental legislation.

Document Control and Storage

Keeping records organized and accessible is essential for audits. The documents must contain clear information on each stage of disposal, including:

• Initial inventory and signatures of those responsible
• Sanitization report and certification of data deletion
• Proof of delivery for specialized collection
• Invoices and final destination documents

These must be stored electronically and/or physically, guaranteeing integrity and availability in accordance with the legal term established by legislation, which is usually at least 5 years for auditing and proof purposes.

Information Security Considerations

In addition to the physical decontamination of data, the disposal process must comply with information security standards, such as those indicated by the NIST SP 800-88 Rev.1, which sets standards for the secure wiping and destruction of electronic media. This ensures that sensitive information is not exposed, avoiding legal and operational risks.

Conclusion

A rigorous documentation system for the disposal of computers and notebooks is indispensable for ensuring environmental compliance, information security and ease of auditing. The correct formalization of all stages and their proper safekeeping are essential for the technical and legal support of the process.