CPA Exam Lab
Section 1: 35–45%I5

Business Resilience: Backup, Recovery, and Continuity

Exam Insight

When systems fail, the speed and completeness of recovery determine whether a business survives, so the AICPA tests backup types, recovery objectives, and disaster-recovery site tradeoffs. Distinguishing RTO from RPO and hot, warm, and cold sites is a near-certain exam topic.

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What AICPA Wants You to Know

  • 1Distinguish full, incremental, and differential backups.
  • 2Differentiate recovery time objective (RTO) from recovery point objective (RPO).
  • 3Compare hot, warm, and cold disaster-recovery sites and their tradeoffs.
  • 4Distinguish business continuity planning from disaster recovery planning.
  • 5Explain redundancy, failover, high availability, and the need to test the plan.