Business Continuity Management业务连续高效管理.pdf

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1、MANAGEMENTSTRATEGYMEASUREMENTMANAGEMENTACCOUNTINGGUIDELINEBusinessContinuityManagementByEricKrellPublishedby:NOTICETOREADERSThematerialcontainedintheManagementAccountingGuidelineBusinessContinuityManagementisdesignedtoprovideillustrativeinformationwithre

2、specttothesubjectmattercovered.Itdoesnotestablishstandardsorpreferredpractices.ThismaterialhasnotbeenconsideredoracteduponbyanyseniortechnicalcommitteesortheboardofdirectorsofeithertheAICPAortheSocietyofManagementAccountantsofCanadaanddoesnotrepresentano

3、fficialopinionorpositionofeithertheAICPAortheSocietyofManagementAccountantsofCanada.MANAGEMENTSTRATEGYMEASUREMENTMANAGEMENTACCOUNTINGGUIDELINEBusinessContinuityManagementByEricKrellPublishedbyTheSocietyofManagementAccountantsofCanadaandTheAmericanInstitu

4、teofCertifiedPublicAccountantsCopyright©2006bytheSocietyofManagementAccountantsofCanada(CMA-Canada).Allrightsreserved.ReproducedbyarrangementwithCMA-Canada.Forinformationabouttheprocedureforrequestingpermissiontomakecopiesofanypartofthiswork,pleasevisitw

5、ww.aicpa.org.APermissionsRequestFormfore-mailingrequestsandinformationonfeesareavailabletherebyclickingonthecopyrightnoticeatthefootoftheAICPAhomepage.1234567890PP09876ISBN0-87051-622-1STRATEGYBUSINESSCONTINUITYMANAGEMENTINTRODUCTIONTenmonthselapsedbetwe

6、entheLondon’ssubwaysystemandHurricaneconceptionofthisManagementKatrina’sandHurricaneRita’sdisastrousAccountingGuideline(MAG)anditseffectsonlargeswathsoftheU.S.Gulfcompletion.Duringthattime,thecrucialCoastinAugustandSeptember2005importanceofbusinesscontin

7、uityofferproofthatbothpublicandprivatemanagement(BCM)capabilitieshasbeenBCMcapabilitieshavealongwaytogo.drivenhome,repeatedlyandpainfully,onThefrequencyofman-madeandnaturalaglobalscaledisastershasincreasedinrecentyears.TheterroristattacksofSept.11,2001,T

8、henatureofdisastershasalsochanged:servedasagruesomewakeupcalltowhocouldhaveimaginedfiveyearsagoNorthAmericancorporatemanagersthatcivilianpassengerairplaneswouldberesponsibleforpreparingtheirusedasaweaponofwar?Moreorganizat