A disaster recovery plan for information systems should contain, at a minimum, the following elements:

• Assess the company’s critical needs

• List priorities for recovery

• Develop recovery strategies and procedures

• Emergency response center
• Escalation procedures
• Alternate processing arrangements
• Personnel relocation plan
• Personnel replacement plan
• Salvage plan

• Continuing maintenance and testing of the plan

Source: Bodnar, G. H. and Hopwood, W. S. (1995). Accounting Information Systems (6th ed.). p. 241-243. Englewood Cliffs, NJ: Prentice Hall.