Business continuity

Business continuity planning (BCP) is a proactive program for considering risks to the continuation of business. BCP is a broad concept, but because of the importance of IT systems as a critical business resource, a large part of BCP includes IT continuation. Two parts of business continuity are related to IT systems: backup and restoration and disaster recovery.

Redundant data storage is accomplished by the use of redundant arrays of disks. If one disk drive fails, the mirror image on a second drive can serve in its place. An organization should maintain daily and weekly incremental backups. This backup protection is improved by an off-site backup, an additional copy of the backup files.

A disaster recovery plans should include all plans necessary to continue IT operation after a disaster. Organizations must have regular processes to back up data and to store at least one copy of the backup off site. Since disasters can destroy systems and data, it is important that organizations maintain backup systems and backup data.

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Textbooks

Accounting Information Systems, Third Edition, Leslie Turner, Andrea Weickgenannt & Mary Kay Copeland