How can an IS auditor verify that a business continuity plan (BCP) is effective?

To verify the effectiveness of a business continuity plan (BCP), the results of business continuity tests performed by personnel are critical. Testing the BCP in a controlled environment allows the auditor to observe firsthand how the plan functions in practice. This can include simulations, tabletop exercises, or actual drills that assess the response capabilities of the organization in the event of a disaster or disruption.

The outcomes of these tests provide direct evidence of whether the BCP is practical, applicable, and capable of being executed under real conditions. The results highlight areas of improvement, training needs, and whether the plan meets its intended goals. Effective testing can reveal gaps in the plan, ensuring that any necessary actions can be taken before a real incident occurs.

In contrast, aligning the BCP with industry good practices establishes a baseline for expectation and standards but does not confirm its practical applicability in a specific organizational context. Reviewing offsite facility contents and security can be important for preparedness, but it doesn't assess the overall effectiveness of the BCP. Conducting an annual financial cost versus expected benefit analysis provides insights into the financial aspects of the BCP, but it doesn’t measure operational readiness or effectiveness during an actual incident. Therefore, direct testing of the BCP by personnel offers the strongest evidence of its