AUDIT OBJECTIVES1) Ensure that adequate provisions for a command structure have been planned in the event of an emergency or disaster.2) Determine if all operations have been evaluated and prioritized in terms of their impact on the District in the event of a disaster.3) Ensure that written agreements for service exist to protect critical activities.4) Verify that insurance coverage adequately reflects the true value of a potential loss.5) Ensure that the District’s plans have been reduced to written policies and/or procedures and that they have been shared with all employees.6) Determine if a risk assessment has been conducted to identify and plan for the most likely disasters and emergencies.7) Ensure that the District’s emergency response and disaster recovery procedures are periodically tested for adequacy.