Auditors are wonderful things.
They come every now and then, and ask questions about stuff.

Two of the questions they have asked us are:
Do you have a disaster recovery plan?
And
Are all your staff aware of it, and their role within it?

Now, we've long joked that our DR plan should actually be 'resign immediately, go to the pub, blow the rest of the travel budget on one way tickets, and don't bother coming back'.

However this would actually count - the auditors don't actually care if the disaster plan is any use, or preserves the business. They just care that we've got one, and can implement :).

Sounds a bit silly I know, but consider the 'small home business' - they might not back up the PC they use for word processing, simply because any lost data wouldn't really matter enough to make it worth the effort.