It should identify

the location of all backup equipment and focus on the most practical and

cost-efficient alternatives for processing information should a disaster

occur. In addition, it should identify who will be responsible for administrative

functions, logistics, user support, computer backup, restoration and other

important areas of the organization. To determine whether any procedures

need to be corrected or changed, it's vital that all recovery procedures

are tested.

Finally, CPAs

point out that it is important to keep several copies of the disaster

recovery plan in various locations, including an off-site location, so

that it is always accessible.

The GSCPA is

the premier professional organization for CPAs in the state of Georgia.

With over 10,000 members throughout the state, the purpose of the GSCPA

is to promote the study of accountancy and applicable laws, provide continuing

professional education, maintain high ethical and work standards, and

provide information about accounting issues to the membership and the

public. For more information, access our web site at www.gscpa.org.

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