A prioritized list of critical systems defined by executive leadership is the best option to use to develop a business continuity plan. A business continuity plan (BCP) is a system of prevention and recovery from potential threats to a company. The plan ensures that personnel and assets are protected and are able to function quickly in the event of a disaster1. A BCP should include a business impact analysis, which identifies the critical systems and processes that are essential for the continuity of the business operations, and the potential impacts of their disruption2. The executive leadership should be involved in defining the critical systems and their priorities, as they have the strategic vision and authority to make decisions that affect the whole organization3. A diagram of all systems and interdependent applications, a repository for all the software used by the organization, and a configuration management database in print at an off-site location are all useful tools for documenting and managing the IT infrastructure, but they are not sufficient to develop a comprehensive BCP that covers all aspects of the business continuity4. References: What Is a Business Continuity Plan (BCP), and How Does It Work?, Business continuity plan (BCP) in 8 steps, with templates, Business continuity planning | Business Queensland, Understanding the Essentials of a Business Continuity Plan