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    PracticeCPA®CPA ISC Practice Exam 3Question 79
    Medium1 markMultiple Choice
    Area I: Information SystemsBusiness ContinuityAvailability

    CPA · Question 79 · Area I: Information Systems

    An auditor is reviewing the 'Business Continuity Plan' (BCP). Which of the following is a key component that determines the order in which business processes should be restored?

    Answer options:

    A.

    Business Impact Analysis (BIA)

    B.

    Vendor list

    C.

    Network diagram

    D.

    Employee handbook

    How to approach this question

    Identify the analysis that ranks importance.

    Full Answer

    A.Business Impact Analysis (BIA)✓ Correct
    A
    The Business Impact Analysis (BIA) identifies critical business functions and the potential impact of their disruption. It establishes the Recovery Time Objectives (RTOs) that dictate the priority order for restoration.

    Common mistakes

    Thinking the BCP itself determines priority without the underlying BIA.
    Question 78All questionsQuestion 80

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