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Which of the following would not prevent the loss of an
asset but would assist in recovery by transferring part of
the risk to a third party?
A. Full system backups
B. Insurance
C. Testing
D. Business impact analysis
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Answer: B
Insurance assists by involving a third party in sharing the
risks. In case of the destruction of an asset, the third
party would compensate for the loss based on the contract.
This would assist in reinstating the asset to the
pre-disaster condition. A business impact analysis (BIA) is
the first step in developing a business continuity plan.
This step would assist in the classification of assets based
on risk and would not assist in either preventing a disaster
or reinstating an asset to a pre-disaster condition. Backups
would assist in recovering a system in case of a disaster
but do not necessarily involve a third party. Testing of the
plan would help to ensure that the business continuity plan
works as intended, but testing would not reinstate an asset
to a pre-disaster condition.
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In a risk-based audit approach, an IS auditor should FIRST complete :
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