A written plan detailing manual workarounds for accounting systems in emergencies is an example of what type of plan?

A written plan detailing manual workarounds for accounting systems in emergencies is best categorized as a business continuity plan. This type of plan is designed to ensure that essential functions can continue during and after a significant disruption, such as a system failure or other emergencies.

Business continuity planning involves identifying critical processes and operations, assessing risks, and creating strategies to maintain service delivery and minimize downtime. The presence of manual workarounds indicates a proactive approach to safeguard operations, ensuring that the organization can still function effectively even if the primary systems are compromised.

The identification of workarounds highlights the focus on maintaining business operations rather than merely responding to a disaster after it occurs. This preventative aspect is central to business continuity, making it distinct from other types of plans that may concentrate solely on recovery or incident response without the broader view of sustaining operations.