Title

The Association of Perceived Disaster Recovery Plan Strength with Organizational Characteristics

Department

Accountancy

Document Type

Article

Publication Date

Spring 1998

Abstract

This study provides evidence pertaining to organizational characteristics associated with greater perceived disaster recovery plan (DRP) strength or effectiveness. Based on an analysis of data gathered from over 100 public companies, company size and perceived management support for DRPs are positively associated with DRP strength, and there is weak evidence that the number of computer audit specialists (deflated by company revenues) is positively related to perceived DRP strength. There is no evidence that the existence of an internal audit group or the number of internal auditors is associated with perceived DRP strength. Developing an understanding of the types of companies committed to disaster recovery planning may be the first step in improving organizations' DRPs as a means of recovering from information system interruptions.

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