Jessica, The American Association of State Compensation Insurance Funds web site has an excellent article entitled "The Internal Auditor's Role in Disaster Recovery". According to the article auditors can play a critical role in disaster recovery planning. They can (1) assist with the risk analysis during plan development, (2) critically evaluate the plan after it has been drawn up, and (3) provide assurance that the plan is being kept up to date through regular audits. They would be providing this service in their consultative role. The complete article can be found at: www.aascif.org/public/archive/Spring02/spring02_3.2.14.1.htm
IMO the key word above is "assist". I would think that the auditor would be there to advise rather than direct the project as it could impair the internal auditor's independence. Regarding your second question, the AuditNet Audit Work Programs section contains 5 audit programs/ICQs on disaster recovery or business resumption planning. Hope this helps! > [Kaplan, Jim] > -----Original Message----- > From: Jessica Khoo [mailto:[EMAIL PROTECTED]] > Sent: Monday, November 18, 2002 3:03 AM > To: [EMAIL PROTECTED] > Subject: Business contingency recovery planning participations > > Hi, > > Can anyone shed some light regarding the following queries:- > > a. Is there any lack of independence if an internal auditor is being > included as also a member in the planning of the company's business > resumption plan? > > b. Has anyone a comprehensive business contingency audit review > programme to share? Do I also need to include a audit review procedure for > action to be taken during an actual disaster - a procedure to include > before, during and after scenario? > > Thank you very much for your attention. > > Regards > Jessica Khoo > Singapore > *=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=*=* To unsubscribe from this list send an email to [EMAIL PROTECTED] and include the message unsubscribe auditprograms-l and your name.
