Home > Articles > Software Development & Management

  • Print
  • + Share This
This chapter is from the book

The Auditor's View

Auditors tend to view disaster recovery planning as a facet of an organization's efforts to guarantee the security and integrity of its data processing capability. While in the past auditors may have been content with a regular schedule for off-site storage of backup tapes and a paper plan gathering dust on the IT manager's bookshelf, their level of sophistication has grown. Documented and tested disaster recovery plans are increasingly regarded by IT auditors as a necessary component of business operation integrity.

Internal auditors are also taking a more active role in helping develop business recovery plans, often to ensure that corporate management (for whom they serve as the "eyes and ears") is not exposed to lawsuits or regulatory censure in the event of a disaster. Another reason for their interest is a well-founded concern that the integrity and security of corporate information assets will be maintained as contingency plans are rolled out and critical business applications and data are transitioned to backup platforms. The importance of this aspect of contingency plan auditing was underscored in the late 1990s as auditors and IT managers alike troubled over the possibility of hacker attacks during the recovery of Y2K-related application failures.7

External auditors, especially the "Big Five" consulting/accounting firms such as Deloitte Touche Tohmatsu, Arthur Andersen, PricewaterhouseCoopers, KPMG International, and Ernst & Young, offer disaster recovery planning services to clients. The auditor-as-contingency-planner opens some controversial issues that will be explored later in this chapter.

IT audit handbooks now contain chapters devoted entirely to auditing the IT department's disaster recovery plan. Auditors are paying increasing attention to the following areas as they examine a company's disaster recovery plan.

  • Plan revisions. While IT auditors may have no way to determine a plan's solvency or workability (unless they are invited to participate in an actual test), they may look to see when the plan was last revised. They are also interested in procedures providing for the regular review and revision of the document and for the regular reporting of system changes that must be accommodated within the plan. A list of revision dates should appear in the back matter of the plan document to answer these questions.

  • Plan test schedule and results assessments. An untested disaster recovery plan cannot be assumed to provide an adequate measure of recoverability to corporate data assets. Tests provide the means for assessing the workability of strategies for evacuation and recovery that appear to work well on paper but may not perform well in real life. A schedule of regular testing and documentation of methods and results are important indicators to the auditor of management's attentiveness to the disaster recovery requirement. This is also typically added to the back matter of the plan.

  • Training and awareness. It is often said at IT Security and Disaster Recovery Planning seminars that DR plans are "living documents." A disaster recovery plan addresses two time frames: the future time frame, when the plan will be implemented to cope with some manmade or natural catastrophe, and the present time frame, when the plan is maintained and tested, plan participants are trained, and every corporate employee is made aware of the principles of disaster preparedness and prevention. This dual focus of disaster recovery planning presumes an ongoing training effort. Thus, auditors may ask to see a schedule indicating the dates, topics, and attendance by key recovery personnel at training sessions covering the many aspects of the plan. They may also wish to see evidence of provisions made to increase safety awareness within the company as a whole. Awareness posters in dining areas and elevators, handouts for new employees, and even designated "disaster awareness days" may be some of the ways that this audit requirement can be satisfied.

In addition to these general items, there are many specific requirements of a disaster recovery plan that may be checked or verified by the auditor. These may include:

  • A fully articulated planning rationale, providing an overview of threats and exposures and prioritization of risks based on potential business impact and other factors (e.g., likelihood of occurrence), plus a discussion of mitigation strategies considered and selection criteria applied.

  • Effective disaster prevention and mitigation measures for all critical business process infrastructure components, including strategies for system, network, and end user work area recovery and evidence that these measures can be implemented in whole or part in response to various interruption scenarios.

  • Documentation of relationships with other companies for backup of system platforms in the event of a facility disaster, including contracts with vendors of system backup facilities and services (hot sites, shell sites, mobile recovery facilities, etc.).

  • Contracts and schedules for regular off-site storage for paper files and magnetic media backups, schemes for electronic tape vaulting, and/or remote data mirroring with off-site entities.

  • Provisions for network recovery including contracts with network vendors for on-demand rerouting or automatic switching of voice and data communications services to a designated alternative work site.

  • Specifications for fire protection systems, power continuation systems, water detection systems, and automated detection and alarm systems for other contingencies (disaster prevention capabilities).

  • + Share This
  • 🔖 Save To Your Account

InformIT Promotional Mailings & Special Offers

I would like to receive exclusive offers and hear about products from InformIT and its family of brands. I can unsubscribe at any time.


Pearson Education, Inc., 221 River Street, Hoboken, New Jersey 07030, (Pearson) presents this site to provide information about products and services that can be purchased through this site.

This privacy notice provides an overview of our commitment to privacy and describes how we collect, protect, use and share personal information collected through this site. Please note that other Pearson websites and online products and services have their own separate privacy policies.

Collection and Use of Information

To conduct business and deliver products and services, Pearson collects and uses personal information in several ways in connection with this site, including:

Questions and Inquiries

For inquiries and questions, we collect the inquiry or question, together with name, contact details (email address, phone number and mailing address) and any other additional information voluntarily submitted to us through a Contact Us form or an email. We use this information to address the inquiry and respond to the question.

Online Store

For orders and purchases placed through our online store on this site, we collect order details, name, institution name and address (if applicable), email address, phone number, shipping and billing addresses, credit/debit card information, shipping options and any instructions. We use this information to complete transactions, fulfill orders, communicate with individuals placing orders or visiting the online store, and for related purposes.


Pearson may offer opportunities to provide feedback or participate in surveys, including surveys evaluating Pearson products, services or sites. Participation is voluntary. Pearson collects information requested in the survey questions and uses the information to evaluate, support, maintain and improve products, services or sites, develop new products and services, conduct educational research and for other purposes specified in the survey.

Contests and Drawings

Occasionally, we may sponsor a contest or drawing. Participation is optional. Pearson collects name, contact information and other information specified on the entry form for the contest or drawing to conduct the contest or drawing. Pearson may collect additional personal information from the winners of a contest or drawing in order to award the prize and for tax reporting purposes, as required by law.


If you have elected to receive email newsletters or promotional mailings and special offers but want to unsubscribe, simply email information@informit.com.

Service Announcements

On rare occasions it is necessary to send out a strictly service related announcement. For instance, if our service is temporarily suspended for maintenance we might send users an email. Generally, users may not opt-out of these communications, though they can deactivate their account information. However, these communications are not promotional in nature.

Customer Service

We communicate with users on a regular basis to provide requested services and in regard to issues relating to their account we reply via email or phone in accordance with the users' wishes when a user submits their information through our Contact Us form.

Other Collection and Use of Information

Application and System Logs

Pearson automatically collects log data to help ensure the delivery, availability and security of this site. Log data may include technical information about how a user or visitor connected to this site, such as browser type, type of computer/device, operating system, internet service provider and IP address. We use this information for support purposes and to monitor the health of the site, identify problems, improve service, detect unauthorized access and fraudulent activity, prevent and respond to security incidents and appropriately scale computing resources.

Web Analytics

Pearson may use third party web trend analytical services, including Google Analytics, to collect visitor information, such as IP addresses, browser types, referring pages, pages visited and time spent on a particular site. While these analytical services collect and report information on an anonymous basis, they may use cookies to gather web trend information. The information gathered may enable Pearson (but not the third party web trend services) to link information with application and system log data. Pearson uses this information for system administration and to identify problems, improve service, detect unauthorized access and fraudulent activity, prevent and respond to security incidents, appropriately scale computing resources and otherwise support and deliver this site and its services.

Cookies and Related Technologies

This site uses cookies and similar technologies to personalize content, measure traffic patterns, control security, track use and access of information on this site, and provide interest-based messages and advertising. Users can manage and block the use of cookies through their browser. Disabling or blocking certain cookies may limit the functionality of this site.

Do Not Track

This site currently does not respond to Do Not Track signals.


Pearson uses appropriate physical, administrative and technical security measures to protect personal information from unauthorized access, use and disclosure.


This site is not directed to children under the age of 13.


Pearson may send or direct marketing communications to users, provided that

  • Pearson will not use personal information collected or processed as a K-12 school service provider for the purpose of directed or targeted advertising.
  • Such marketing is consistent with applicable law and Pearson's legal obligations.
  • Pearson will not knowingly direct or send marketing communications to an individual who has expressed a preference not to receive marketing.
  • Where required by applicable law, express or implied consent to marketing exists and has not been withdrawn.

Pearson may provide personal information to a third party service provider on a restricted basis to provide marketing solely on behalf of Pearson or an affiliate or customer for whom Pearson is a service provider. Marketing preferences may be changed at any time.

Correcting/Updating Personal Information

If a user's personally identifiable information changes (such as your postal address or email address), we provide a way to correct or update that user's personal data provided to us. This can be done on the Account page. If a user no longer desires our service and desires to delete his or her account, please contact us at customer-service@informit.com and we will process the deletion of a user's account.


Users can always make an informed choice as to whether they should proceed with certain services offered by InformIT. If you choose to remove yourself from our mailing list(s) simply visit the following page and uncheck any communication you no longer want to receive: www.informit.com/u.aspx.

Sale of Personal Information

Pearson does not rent or sell personal information in exchange for any payment of money.

While Pearson does not sell personal information, as defined in Nevada law, Nevada residents may email a request for no sale of their personal information to NevadaDesignatedRequest@pearson.com.

Supplemental Privacy Statement for California Residents

California residents should read our Supplemental privacy statement for California residents in conjunction with this Privacy Notice. The Supplemental privacy statement for California residents explains Pearson's commitment to comply with California law and applies to personal information of California residents collected in connection with this site and the Services.

Sharing and Disclosure

Pearson may disclose personal information, as follows:

  • As required by law.
  • With the consent of the individual (or their parent, if the individual is a minor)
  • In response to a subpoena, court order or legal process, to the extent permitted or required by law
  • To protect the security and safety of individuals, data, assets and systems, consistent with applicable law
  • In connection the sale, joint venture or other transfer of some or all of its company or assets, subject to the provisions of this Privacy Notice
  • To investigate or address actual or suspected fraud or other illegal activities
  • To exercise its legal rights, including enforcement of the Terms of Use for this site or another contract
  • To affiliated Pearson companies and other companies and organizations who perform work for Pearson and are obligated to protect the privacy of personal information consistent with this Privacy Notice
  • To a school, organization, company or government agency, where Pearson collects or processes the personal information in a school setting or on behalf of such organization, company or government agency.


This web site contains links to other sites. Please be aware that we are not responsible for the privacy practices of such other sites. We encourage our users to be aware when they leave our site and to read the privacy statements of each and every web site that collects Personal Information. This privacy statement applies solely to information collected by this web site.

Requests and Contact

Please contact us about this Privacy Notice or if you have any requests or questions relating to the privacy of your personal information.

Changes to this Privacy Notice

We may revise this Privacy Notice through an updated posting. We will identify the effective date of the revision in the posting. Often, updates are made to provide greater clarity or to comply with changes in regulatory requirements. If the updates involve material changes to the collection, protection, use or disclosure of Personal Information, Pearson will provide notice of the change through a conspicuous notice on this site or other appropriate way. Continued use of the site after the effective date of a posted revision evidences acceptance. Please contact us if you have questions or concerns about the Privacy Notice or any objection to any revisions.

Last Update: November 17, 2020