Which aspect is NOT typically evaluated in a business continuity audit?

In a business continuity audit, the primary focus is on assessing the robustness and effectiveness of the Business Continuity Plan (BCP) and its alignment with established standards and best practices. Evaluating compliance ensures that the organization adheres to relevant regulations and guidelines, while assessing the effectiveness of the BCP confirms that the plan allows the organization to respond adequately to potential disruptions. Alignment with best practices helps ensure that the BCP incorporates industry-standard procedures and protocols.

In contrast, the financial performance of the company is not a direct focus of a business continuity audit. While understanding the financial implications of business continuity planning is important, the audit itself concentrates more on the operational aspects and the adequacy of plans and procedures designed to maintain essential functions during adverse conditions. Therefore, the financial performance aspect is typically outside the scope of a standard business continuity audit.