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The point from my previous post is that, In a disaster (eg. a Flood).
All the information stored in your offices on paper, on peoples desks etc, is lost, How much work would they be doing if the IT systems were up, but all their paper was lost.
In theory it should be business as usual, as stuff that has been filed should already have been entered onto the systems. Stuff that is on the desks may represent uncompleted transactions, but should at least have been booked onto the system as pending action (journalling).