Floods, fires, hurricanes, even tsunamis, happen without a moment‘s notice. Perhaps the most important element of a successful system is a disaster recovery plan. Those firms that had completed business continuity planning were able to carry on business, while those that hadn‘t, spent days and weeks recovering from the terrorist attacks. It‘s important that managers and employees work with information system technicians to develop these plans.

The Role of Auditing

Companies audit their financial data using outside firms to make sure there aren‘t any discrepancies in their accounting processes. Perhaps they audit their supply systems on a periodic basis to make sure everything is on the up-and-up. They should also audit their information systems. After all, information is as an important resource as any other in the organization. MIS audits verify that the system was developed according to specifications, that the input, processing, and output systems are operating according to requirements, and that the data is


protected against theft, abuse, and misuse. In essence, an MIS audit checks all the controls we‘ve discussed in this chapter.