- business continuity planning
- Policies and procedures designed to ensure the survival of an organization following a disaster. Continuity planning addresses potential disasters like (i) the loss of accounting data, (ii) the destruction of buildings and inventory by fire, and (iii) the disruption of distribution networks by adverse weather conditions. Typical components of business continuity planning include (i) adequate *backup of accounting information, (ii) procedures for the rapid replacement of key employees who may be injured or killed, and (iii) guidelines for conducting press relations to explain *material disruption to operations.
Auditor's dictionary. 2014.
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