Auditing the Business Continuity
Management Funding Structure
The “whose budget” syndrome in business continuity management has been a
Imagine a corporate BCM department funded by the (much larger) IT budget. Whatever they tell you - the auditor - can you be sure that people address BCM as
As an auditor, one of your responsibilities will be to balance these diverse interests and give an impartial, true and fair opinion on the BCM program you are reviewing. Funding, although an important part of the overall BCM process, is a prerequisite to planning and maintaining business continuity, but it should not be the dominant factor in shaping the contents of business continuity. BCM addresses the going concern assumption, and it should be treated accordingly in your audit report.
Rolf von Roessing is the author of AUDITING BUSINESS CONTINUITY:
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