Casey’s Collections: A Business Continuity and Disaster Recovery Case

• In Event: Education Cases

Abstract

Business Continuity (BCP) and Disaster Recovery Plans (DRP) gained much needed attention following the emphasis placed on internal controls by the Sarbanes-Oxley Act of 2002. Event identification, risk assessment, risk response, control activities, and information and communication components from the COSO ERM framework support management planning for business interruptions (www.coso.org). This case presents auditing or accounting information system students with a BCP-DRP project centered on a small fictitious public corporation. The students will complete the case in groups and focus on the components of the COSO ERM framework to complete a BCP and DRP assessment as reported in a multi-faceted BCP-DRP Scorecard. The case also places an emphasis on threat assessment, critical thinking, contingency planning, and exercising clear and concise business writing skills.

Authors

• Kimberly Swanson Church, University of Missouri-Kansas City

• Pamela Jeanne Schmidt, Washburn University

• Georgia Ann Smedley, University of Missouri-Kansas City