English to German Bus/Financial Accounting

The following is context for the term:

2. Transactions are recorded as necessary (a) to permit preparation of financial statements in conformity with generally accepted accounting principles or any other criteria applicable to such statements, and (b) to maintain accountability for assets;
....
4. The recorded accountability for assets is compared with the existing assets at reasonable intervals and appropriate action is taken with respect to any differences.

I thought about Rechenschaftspflicht für Vermögenswerte or maybe Verantwortlichkeit für Vermögenswerte.... I cannot find any specific translation in either my references (Woywode, Schäfer, Beck) nor LEO. Any suggestions would be appreciated!

Thanks!