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ISACA Certified Information Systems Auditor · Isaca
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If a disaster recovery audit reveals that a Business Impact Analysis (BIA) has not been performed, the IS auditor should first evaluate the potential impact on the current disaster recovery (DR) capability.
If a business impact analysis (BIA) has not been performed, it is difficult to accurately assess the impact on an organization's disaster recovery plan. Therefore, it is important to first evaluate the impact on the current disaster recovery capability and understand how prepared the organization is for a disaster or outage. In the absence of a BIA, understanding the impact on the current disaster recovery capability is the first step towards improving the disaster recovery plan. Understanding the extent to which an organization is prepared for a disaster or outage is important for improving the disaster recovery strategy.
C is my favorite.