[CISSP-D] Question about laptop theft & Incident Response

Hi all,
   
  Let's say a laptop of employee's company X has stolen. The laptop (of course 
belongs to the company X) containing valueable information like financial info, 
etc. From the security perspective and procedure to handle this kind of event:
  1) The employee remain responsible for the tangible asset lost (laptop) based 
on agreement made between company X and the employee before assigned the laptop.
  2) Investigation must be be performed to distinguishes whether user 
negligence (or not) to judge point no (1).
  3) Estimate the lost of intangible asset.
  4) ..... 
  5) ....... (please give idea what missed here)
   
  Is that event can be categorized as an incident? Then declaring incident 
response procedure?
   
  Many Thanks
  Rifa

       
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