The IT auditor’s primary purpose, when performing an audit of business continuity and/or disaster recovery, should be to identify, document, test, evaluate, and report the controls as well as the associated risks related to BCP and/or DRP processes from an IT perspective, as implemented by the entity, for achieving relevant control objectives — both primary and secondary.
The BCP assurance process can be an individual audit area examination or an auditable unit examination for every IT function audit undertaken. During the IT audit planning process, all or segments of an entity’s deployed BCP related frameworks may be selected as auditable units. Furthermore, BCP audits may cross divisional, functional, or departmental demarcations.
“View Part I of the Auditing Business Continuity and Disaster Recovery series here“