Which of the following is an example of an intangible asset?

An intangible asset is a non-physical resource that holds value for an organization, typically contributing to competitive advantage or operational capability. Examples include intellectual property, such as patents, trademarks, copyrights, and proprietary knowledge.

Land, buildings, and natural resources are tangible assets, meaning they have a physical form that can be seen and touched.

Intangible assets are critical in risk assessment because they often require specialized protection strategies, including legal safeguards, access control, and confidentiality measures.

ASIS PSP guidance highlights the need to recognize both tangible and intangible assets when conducting asset valuation and risk assessments, ensuring security measures are appropriately tailored to protect all forms of organizational value.