Audit Procedures for Determining Business Continuity Plan (BCP) Effectiveness

D.

Business Continuity Plan (BCP) is a plan that outlines the procedures and strategies to be followed in the event of a disaster or disruption to a business's normal operations. As an IS auditor, the effectiveness of the BCP is an essential aspect that needs to be evaluated. There are different audit procedures that can be used to determine the effectiveness of a BCP. However, the question asks for the BEST audit procedure.

A. Performing an assessment of BCP test documentation: This audit procedure involves reviewing the documentation of the BCP tests. The objective is to determine if the tests were conducted effectively and whether the documentation supports the completeness and accuracy of the BCP plan. While this procedure can provide valuable information, it may not be sufficient to determine the effectiveness of the BCP as it does not assess the actual implementation of the BCP in a real-life situation.

B. Participating in BCP meetings held with user department managers: This audit procedure involves attending BCP meetings with user department managers. The objective is to determine if the BCP is being discussed, updated and monitored. While this procedure can provide some insights into the BCP's overall management and maintenance, it may not provide sufficient evidence of the BCP's effectiveness in a real-life situation.

C. Performing a maturity assessment of BCP methodology against industry standards: This audit procedure involves assessing the BCP methodology against industry standards such as ISO 22301 or NIST 800-34. The objective is to determine the level of maturity of the BCP methodology and identify gaps or weaknesses. While this procedure can provide valuable insights into the BCP's overall maturity and alignment with industry standards, it may not provide sufficient evidence of the BCP's effectiveness in a real-life situation.

D. Observing tests of the BCP performed at the alternate processing site: This audit procedure involves observing the BCP tests at the alternate processing site. The objective is to determine the BCP's effectiveness in a real-life situation by evaluating its response to a simulated disaster or disruption. This procedure provides the most reliable evidence of the BCP's effectiveness.

Therefore, the BEST audit procedure to assist an IS auditor in determining the effectiveness of a BCP is D. Observing tests of the BCP performed at the alternate processing site.