Hva er egentlig verdivurdering?

This report is a mapping of what asset valuation entails as an instrument within preventive security. The Norwegian Defence Research Establishment (FFI) has conducted this study in order to contribute to the Norwegian National Security Authority (NSM)’s development of a new guidance for asset valuation in the framework of the new law for national security. The existing guidance for asset valuation from 2009 concerns identification of information and objects with need for protective security. A need for a more comprehensive approach to identify and classify assets that must be protected to maintain national security interests has been identified, and this report is a contribution to this work. Asset valuation is not a distinctly defined concept within preventive security, and therefore, this study required extensive information gathering. To gain an overview of approaches to asset valuation, and what is considered important for asset valuation, FFI sent a questionnaire survey to all Ministries, relevant subordinate agencies and other relevant agencies. The result from the survey showed that topics within strategic importance and functional ability, financial and material assets, trust and reputation, life and health, and dependencies on information, information systems and information infrastructures are central to include in an asset valuation. Based on the result from the questionnaire survey, a representative selection of respondents was invited to participate in interviews. 11 interviews were conducted, where the purpose was to look into what different participants include in asset valuation, as well as their requests and needs for a new guidance for asset valuation. The findings from the interviews showed that the participants had different experiences with asset valuation, but a common trait for all of them was that they conducted asset valuation in conjunction with other processes, where preparatory work for risk assessments seemed particularly widespread. The respondents’ opinions on essential factors for asset valuation were juxtaposed in the following items: 1. Understanding the asset valuation’s purpose and aims. 2. Embedding asset valuation in the organisation’s management. 3. Appropriate participation and involvement in the organisation. 4. A structured approach or process. 5. Competence, competence, competence. All the respondents expressed a need for a good guidance for asset valuation. In addition, there were needs for a guidance that recommends a clear process, but still allows leeway for using different methods and different categories for asset valuation that are relevant for the organisations. The guidance should make the aims, purpose and added value clear, and as far as it is possible, it should define some paramount societal assets that all organisations need to consider. This report does not provide an unambiguous definition of asset valuation, but it describes central factors for – and different approaches to – conducting asset valuation, which provides the reader with a good overview of what asset valuation may entail. The report also provides recommendations for what the new asset valuation guidance should contain.