diff --git a/pkg/k8s/k8s.go b/pkg/k8s/k8s.go
index 58cc49c..c298cec 100644
--- a/pkg/k8s/k8s.go
+++ b/pkg/k8s/k8s.go
@@ -403,6 +403,10 @@ func IsBuiltInWorkload(resource *metav1.OwnerReference) bool {
 			resource.Kind == string(KindJob))
 }
 
+func GetAllResources() []string {
+	return append(getClusterResources(), getNamespaceResources()...)
+}
+
 func getClusterResources() []string {
 	return []string{
 		ClusterRoles,
diff --git a/pkg/trivyk8s/trivyk8s.go b/pkg/trivyk8s/trivyk8s.go
index a7b37bf..2a8266b 100644
--- a/pkg/trivyk8s/trivyk8s.go
+++ b/pkg/trivyk8s/trivyk8s.go
@@ -161,8 +161,66 @@ func (c client) GetIncludeKinds() []string {
 	return c.includeKinds
 }
 
+// initResourceList collects scannable resources.
+func (c *client) initResourceList() {
+	// skip if resources are already created
+	if len(c.resources) > 0 {
+		return
+	}
+
+	// collect only included kinds
+	if len(c.includeKinds) != 0 {
+		// `includeKinds` are already low cased.
+		c.resources = c.includeKinds
+		return
+	}
+	// if there are no included and excluded kinds - don't collect resources
+	if len(c.excludeKinds) == 0 {
+		return
+	}
+	// skip excluded resources
+	for _, kind := range k8s.GetAllResources() {
+		if slices.Contains(c.excludeKinds, kind) {
+			continue
+		}
+		c.resources = append(c.resources, kind)
+	}
+}
+
+// getNamespaces collects scannable namespaces
+func (c *client) getNamespaces() []string {
+	if len(c.includeNamespaces) > 0 {
+		return c.includeNamespaces
+	}
+	if len(c.excludeNamespaces) == 0 {
+		return nil
+	}
+	// ToDo: get all namespaces and skip excluded namespaces
+	return []string{}
+}
+
 // ListArtifacts returns kubernetes scannable artifacs.
 func (c *client) ListArtifacts(ctx context.Context) ([]*artifacts.Artifact, error) {
+	c.initResourceList()
+	namespaces := c.getNamespaces()
+	if len(namespaces) == 0 {
+		return c.ListSpecificArtifacts(ctx)
+	}
+	artifactList := make([]*artifacts.Artifact, 0)
+
+	for _, namespace := range namespaces {
+		c.namespace = namespace
+		arts, err := c.ListSpecificArtifacts(ctx)
+		if err != nil {
+			return nil, err
+		}
+		artifactList = append(artifactList, arts...)
+	}
+	return artifactList, nil
+}
+
+// ListSpecificArtifacts returns kubernetes scannable artifacs for a specific namespace or a cluster
+func (c *client) ListSpecificArtifacts(ctx context.Context) ([]*artifacts.Artifact, error) {
 	artifactList := make([]*artifacts.Artifact, 0)
 
 	namespaced := isNamespaced(c.namespace, c.allNamespaces)
@@ -195,15 +253,6 @@ func (c *client) ListArtifacts(ctx context.Context) ([]*artifacts.Artifact, erro
 			if c.excludeOwned && c.hasOwner(resource) {
 				continue
 			}
-			// filter resources by kind
-			if FilterResources(c.includeKinds, c.excludeKinds, resource.GetKind()) {
-				continue
-			}
-
-			// filter resources by namespace
-			if FilterResources(c.includeNamespaces, c.excludeNamespaces, resource.GetNamespace()) {
-				continue
-			}
 
 			lastAppliedResource := resource
 			if jsonManifest, ok := resource.GetAnnotations()["kubectl.kubernetes.io/last-applied-configuration"]; ok { // required for outdated-api when k8s convert resources
@@ -470,7 +519,7 @@ func rawResource(resource interface{}) (map[string]interface{}, error) {
 func (c *client) getDynamicClient(gvr schema.GroupVersionResource) dynamic.ResourceInterface {
 	dclient := c.cluster.GetDynamicClient()
 
-	// don't use namespace if it is a cluster levle resource,
+	// don't use namespace if it is a cluster level resource,
 	// or namespace is empty
 	if k8s.IsClusterResource(gvr) || len(c.namespace) == 0 {
 		return dclient.Resource(gvr)
diff --git a/pkg/trivyk8s/trivyk8s_test.go b/pkg/trivyk8s/trivyk8s_test.go
index f57ede5..eb2fb43 100644
--- a/pkg/trivyk8s/trivyk8s_test.go
+++ b/pkg/trivyk8s/trivyk8s_test.go
@@ -3,8 +3,10 @@ package trivyk8s
 import (
 	"testing"
 
-	"github.com/aquasecurity/trivy-kubernetes/pkg/artifacts"
 	"github.com/stretchr/testify/assert"
+
+	"github.com/aquasecurity/trivy-kubernetes/pkg/artifacts"
+	"github.com/aquasecurity/trivy-kubernetes/pkg/k8s"
 )
 
 func TestIgnoreNodeByLabel(t *testing.T) {
@@ -87,3 +89,50 @@ func TestFilterResource(t *testing.T) {
 		})
 	}
 }
+
+func TestInitResources(t *testing.T) {
+	tests := []struct {
+		name         string
+		includeKinds []string
+		excludeKinds []string
+		want         []string
+	}{
+		{
+			"scan only pods",
+			[]string{"pods"},
+			nil,
+			[]string{k8s.Pods},
+		},
+		{
+			"skip ClusterRoles, Deployments and Ingresses",
+			nil,
+			[]string{"deployments", "ingresses", "clusterroles"},
+			[]string{
+				k8s.ClusterRoleBindings,
+				k8s.Nodes,
+				k8s.Pods,
+				k8s.ReplicaSets,
+				k8s.ReplicationControllers,
+				k8s.StatefulSets,
+				k8s.DaemonSets,
+				k8s.CronJobs,
+				k8s.Jobs,
+				k8s.Services,
+				k8s.ServiceAccounts,
+				k8s.ConfigMaps,
+				k8s.Roles,
+				k8s.RoleBindings,
+				k8s.NetworkPolicies,
+				k8s.ResourceQuotas,
+				k8s.LimitRanges,
+			},
+		},
+	}
+	for _, tt := range tests {
+		t.Run(tt.name, func(t *testing.T) {
+			c := &client{excludeKinds: tt.excludeKinds, includeKinds: tt.includeKinds}
+			c.initResourceList()
+			assert.Equal(t, tt.want, c.resources)
+		})
+	}
+}