A business continuity plan provides for continuity of business in instances where threats, including those to internal control and physical security, may become successful in causing major damage to and/or disruption of the healthcare organization's critical business operations or services.All business operations and services will develop, maintain, and test a business continuity plan so that critical functions, information assets, or processing capability can be recovered after the discovery of a loss or failure. The business continuity plan will be based on the criticality of the operation or service as specified in the business unit's business impact analysis and concurred with by the Audit Division.