Business Continuity Management / Disaster Recovery Planning 

Business continuity management is the development, monitoring, and updating of the process by which organizations plan for continuity of their business in the event of loss or disaster through theft, virus/malware infestation, weather damage, accidents, or other malicious destruction. Disaster recovery includes business continuation, contingency planning, and disk recovery technologies and processes.

Writing the Disaster Discovery Plan
The Top Technology Initiatives Business Continuity Management (BCM) and Disaster Recovery Planning (DRP) content suite was assembled to help members achieve a better understanding of the technologies and issues related to BCM and DRP. It is intended to provide IT decision-makers in both Public Practice and Business & Industry with practical guidance as to how they can leverage resources that can include people, technology, data, facilities, customers and suppliers and mitigate threats to these resources that may include theft, virus infestation, weather damage, accidents or other malicious destruction.

BCM identifies potential threats and the impact of those threats. A disaster recovery plan that is well-defined, documented, communicated and regularly tested helps provide structure and stability in the event of a business interruption or catastrophe, greatly improving the chance of business survival.

Disaster and Business Continuity Planning (Article)
This article provides an overview of the steps an organization should follow to prepare a disaster recovery plan.

Visit the AICPA TV channel for webcast archives on Business Continuity Management / Disaster Recovery Planning

GTAG 10: Business Continuity Management

GTAG 10 ReportThe Institute of Internal Auditors (IIA) has produced its tenth Global Technology Audit Guide® (GTAG®) on “Business Continuity Planning”. GTAG 10 defines business continuity management (BCM), discusses business risk, and includes a detailed discussion of BCM program requirements.

This GTAG delves into the knowledge needed by members of governing bodies, executives, and internal auditors to address the effectiveness of business recovery capabilities and the impact they have on business. Other professionals may find the guidance useful and relevant as well. This guide provides information related to assessing BCM capabilities and describes the different parts of a comprehensive program and how to establish the correct plan for an organization.

The GTAG explores the key components of BCM that consist of:

  • Management Support
  • Risk Assessment and Risk
  • Business Impact Analysis (BIA)
  • Business Recovery and Continuity Strategy
  • Awareness and Training
  • Exercises
  • Maintenance


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