What aspect should an IS auditor be most concerned with when reviewing a disaster recovery plan?

When evaluating a disaster recovery plan, the involvement of process owners is critical because they are typically responsible for the systems, applications, and processes that might be impacted during a disaster recovery scenario. Their engagement ensures that the recovery plan aligns with the business objectives, risk management practices, and specific requirements of the business functions they oversee.

Process owners can provide vital insights into how the recovery might impact operations and help prioritize which systems should be restored first based on their criticality to business functions. Involving them from the outset creates a more robust and relevant disaster recovery plan, ultimately enhancing the organization's resilience during an actual disaster.

While other aspects like well-documented testing procedures, having an alternate processing facility, and a data classification scheme are also important in disaster recovery planning, they do not capture the holistic view that process owner involvement encompasses. Testing ensures that plans work effectively, alternate facilities provide additional recovery options, and a classification scheme helps manage data protection; however, without the process owners’ input, the plan may lack practical relevance and fail to meet the organization’s specific needs during a disaster recovery situation.