Return of Asset

 All employees and external party users are expected to return any organisational and
information assets upon termination of their employment, contract, or agreement. As such
it must be an obligation for employees and external users to return all the assets and these
obligations would be expected in the relevant agreements with staff, contractors, and
others. (ISO 27001 – Annex A.8.1.4)
 The termination process should be formalized to include the return of all previously issued
physical and electronic assets owned by or entrusted to the organization. (ISO 27001 –
Annex A.8.1.4)
 In cases where an employee or external party user has knowledge that is important to
ongoing operations that information should be documented and transferred to the
organization. (ISO 27001 – Annex A.8.1.4)
 Where assets are not returned according to the process, unless otherwise agreed and
documented as part of the exit process, the non-return should be logged as a security
incident. (ISO 27001 – Annex A.8.1.4)
 In cases where an employee or external party user purchases the organization’s equipment
or uses their own personal equipment, procedures should be followed to ensure that all
relevant information is transferred to the organization and securely erased from the
equipment. (ISO 27001 – Annex A.8.1.4)
 During the notice period of termination, the organization should control the unauthorized
copying of relevant information (e.g. intellectual property) by terminated employees and
contractors. (ISO 27001 – Annex A.8.1.4)
References:

https://www.isms.online/iso-27001/annex-a-8-asset-management/

https://nvlpubs.nist.gov/nistpubs/SpecialPublications/NIST.SP.800-53r5.pdf

https://nvlpubs.nist.gov/nistpubs/legacy/sp/nistspecialpublication800-64r2.pdf