The main way to control the safety of the property of the enterprise. It can be mandatory or voluntary, the procedure for its implementation must be enshrined in the company's accounting policy. So, the company has the right to carry out a mandatory inventory of fixed assets once every three years, but the head of the company may establish a different frequency of carrying out. The frequency with which voluntary inventories can be carried out is not established by law - this can be done as often as the company's management considers necessary.
https://digital-technology-agency.github.io/equipment-inventory