All firms and organizations have IT equipment and subsystems that are indispensable for the continuous operation of the organization at the appropriate level. A computer disaster is an event that results in the loss of data processing capability for a longer period. A disaster recovery plan is a well considered plan, solution in case of an unexpected incident in the IT infrastructure. Experience shows that stressful situations often lead to panic and wrong decisions in an attempt to fix the system and save the data, therefore it is practical to rely on a step-by-step plan drawn up in advance. As a result, vital systems can be restored in a reasonably short time. Before the disaster recovery plan is drawn up, it is advisable to carry out an IT security audit, as it will reveal the weaknesses of the IT security system, and will also help to identify the IT resources used by the most relevant business processes, and the potential replacements for them.