The Auditor’s Role in Continuity Planning


RVACFES 52 – The Auditor’s Role in Continuity of Operations & Disaster Recovery Planning – 2 CPE –  To purchase this lecture add it to your Cart and follow the on-screen instructions …



As demonstrated so graphically by the findings of the Bipartisan 9-11 Commission and by the fumbling FEMA and State response to Hurricane Katrina, organizations today, both public and private, are largely on their own in preparing for disasters that can threaten their ability to continue as going concerns. The Sarbanes Oxley legislation makes clear that a primary role of the internal control system is to ensure the on-going viability of the organization to achieve its mission. That  means that the controls governing disaster recovery and continuity of operations planning must be of principal concern for any auditor serving the organization. This lecture addresses the audit role in continuity of operations planning, a business process that goes well beyond traditional disaster recovery planning and procedures (which were concerned solely with information technology functions), to embrace the response of the entire organization to a disaster or emergency. As demonstrated by the 9-11 experience, every component of the organization must be a contributing part of the business recovery planning and implementation process for the process to work.

100 minutes of self study plus  10 minutes to answer 10 questions for a total of 110 minutes.

When you have finished reading your lecture, please return to this page and take the following quizzer ….

The Auditor’s Role in Continuity Planning

Answer the quizzer questions for CPE credit. Don’t forget to hit the Send button when you’ve completed the form!  We will e-mail you a certificate of completion.