I am interested in how other companies are writing disaster recovery procedures. Does TAPN have a sample?

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A: Yes. TAPN has a variety of disaster recovery and business continuity templates available for downloading. The short answer to your question: to get back up quickly and continue operating your department, you need an alternate location, necessary hardware and software tools. This is really a corporate consideration and there are facilities designed to meet this need. But of course you must also have access to your data and records. Therefore among the most critical considerations is not only the regular back-up of your electronic files and off-site storage of necessary hardcopy files, but the restoration and validation of your data, and a plan for how to recover that data that would not be included in your most recent backup. As you begin planning, a detailed awareness of your processes is a must, so that you don't overlook anything. A starting place might be to review and update the documentation of your AP processes (as required by Sarbanes-Oxley). We also have a series of flowcharts which might be helpful here. For a longer answer, see the articles under Best Practices: Business Continuity Planning.

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