All firms and organizations have IT facilities and subsytems that are indispensable in order to maintain continuous operation at the appropriate level. A computer disaster is an event that disrupts the ability of dataprocessing for a longer period. A disaster recovery plan is a well considered procedure to follow in case there is an unexpected incident in the IT infrastructure. Experience shows that stressful situations often lead to panic and mistaken decisions when trying to fix the system and save the data. Therefore it is practical to rely on a step-by-step procedure drawn up in advance. As a result vital systems can be restored in a reasonably short while. It is reasonable to carry out an IT security audit, which will reveal the weak points of the IT security system before drawing up the disaster recovery plan. The audit will also help to identify the IT resources used by the most relevant business processes and the potential replacements for them.