Business continuity management (BCM) is a risk management approach based on business value. It matches business continuity capabilities and risks. The goal of BCM is to enable any organization to restore critical operational activities, manage communications, and minimize financial and other effects of a disaster, business disruption, or other major events. This practice guide specifically discusses the definitions of Business Continuity Management (BCM) and Crisis Management (CM), the activities that may be performed by internal audit before, during, and after a crisis and internal audit’s evaluation of key BCM elements. Also, practice aids are provided in the appendices.
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