"The string of natural and man-made disasters that had recently devastated US businesses underscores the importance of disaster recovery planning (DRP). In addition to a general emergency plan, companies must also have computer contingency plans to protect critical information from loss, destruction, theft and other risks. An effective DRP should provide for the recovery of vital records, alternative telecommunication systems, evacuation of disabled employees, housing arrangements for the recovery team, food service and alternate sources of supplies. A computer contingency plan, on the other hand, should have emergency, back-up, recovery, test and maintenance plans. Adequate computer contingency planning should help firms to quickly regain their capabilities to process information and get back in business"
The CPA Journal Online