ABSTRACT

Disruptions from earthquakes, tornadoes, volcanoes, and power and telephone outages have made managers aware of disasters that cannot be predicted but must be prepared for. Because computer operations are such an integral part of most organizations, the IS auditor’s vision and leadership are essential to successful disaster planning. The potential dangers to information systems are increased by the widespread use of microcomputers, which are typically operated without centralized safeguards , by the vulnerability inherent in data transmission over local and wide area networks, and by other communications devices and techniques.