An IS auditor is reviewing an organization's business continuity plan (BCP) following a change in...

A test plan for the BCP is essential to ensure that the plan is effective, updated and aligned with the current business needs and objectives. A change in organizational structure with significant impact to business processes may require a revision of the BCP and a new test plan to validate its adequacy. The lack of a test plan for the BCP for two years indicates a high risk of failure in the event ofa disaster or disruption. Therefore, this should be the auditor’s greatest concern among the given options. References:

ISACA, IT Control Objectives for Sarbanes-Oxley, 4th Edition, section 5.3.21

ISACA, CISA Review Manual, 27th Edition, chapter 5, section 5.42