What it asks for. System media must be sanitised before disposal, release from organisational control or reuse, using techniques and procedures appropriate to the information's security category.
In practice. Doing this well means a sanitisation standard aligned with NIST SP 800-88, using secure erase, cryptographic erase or physical destruction depending on media type and sensitivity, and certified disposal providers. Auditors expect the standard, sanitisation or destruction certificates and asset records showing each device's disposal. Cloud and virtual storage depend on provider assurances and cryptographic erase, which should be documented.
Common gaps. Devices returned at end of lease or sent for repair are often not sanitised. Disposal certificates are frequently not matched against the asset inventory, so missing devices go unnoticed. Multifunction printers and network devices with internal storage are often forgotten.