Which aspect should an IS auditor be most concerned about when reviewing a business continuity plan?

When reviewing a business continuity plan (BCP), an information systems auditor should prioritize the identification of responsibilities for declaring a disaster. This is crucial because without clear assignment of this responsibility, the organization may face delays in response efforts during a critical situation. A well-structured BCP should define who has the authority to assess situations and formally declare a disaster, thus allowing for timely execution of the recovery plan.

If this responsibility is ambiguous or inadequate, it can lead to confusion among team members, resulting in a disorganized response that could exacerbate the impact of the incident. In high-pressure scenarios, clarity in leadership roles and decision-making is essential to ensure that the organization can mobilize resources effectively and minimize potential losses.

Other aspects, such as disaster levels based on functions, understanding the distinctions between different types of incidents, and the presence of documented recovery steps, are certainly significant. However, they become less impactful if the foundation of accountability and decision-making in the midst of a disaster is not established. The ability to act quickly and decisively often hinges on clearly defined roles within the BCP, making this a primary concern for an IS auditor.