Business continuity as a compliance issue

Strictly speaking, business continuity is not seen as a direct Sarbanes Oxley issue. But the two are related. Sarbox does not contain an exemption for a disaster. Your records and processes will have to somehow endure and remain intact. A commentary in Forbes notes that a "well-designed BCP will enhance internal credibility (with employees) and external credibility and goodwill (with regulators, stockholders, customers, suppliers and the community at large)." So it is something to think about now. Especially, in today's global climate. However, this is not something that can be undertaken lightly. While CEOs and board members have rarely gotten involved, the times call for high-level attention.  

For more:
- here's the commentary