TFL Vsebine / Revija SIR*IUS

Business Continuity Audit

Nepričakovani dogodki, kot so naravne nesreče, epidemije in pandemije, kibernetski napadi, izpadi električne energije ali internetne povezave, okvare informacijskega sistema ali infrastrukture in podobno, lahko resno ogrozijo obstoj organizacije. Zato sta ključnega pomena pripravljenost in ustrezen sistem, ki zagotavlja neprekinjeno poslovanje. Organizacije, ki želijo ustrezno obvladovati tveganja in imajo vpeljan sistem upravljanja neprekinjenega poslovanja ali načrtujejo vpeljavo takega sistema, lahko preverijo stanje s presojami in analizami, pa tudi z revizijskim pregledom. V prispevku je predstavljen pristop k reviziji neprekinjenega poslovanja in dajanju zagotovil učinkovitosti neprekinjenega poslovanja javne organizacije, ki smo ga že večkrat izvedli na Računskem sodišču Republike Slovenije

Unexpected events such as natural disasters, epidemics and pandemics, cyber attacks, power outages or internet disruptions, information system or infrastructure failures etc. can seriously endangere the existence of the organization. Thus, security preparedness and an appropriate system to ensure business continuity are of crucial importance. Organizations that have appropriate risk management, where applicable, and also have in place or plan to implement a business continuity management can verify the situation through checks and analyses, as well as audits. The paper presents an approach to the audit of business continuity and to providing the assurance of the efficient business continuity of a public organization, which has been carried out several times at the Court of Audit of the Republic of Slovenia and is described in more detail in this paper.