Which of the following areas should be reconciled FIRST?

During an audit of a business continuity plan (BCP), an IS auditor found that, although all departments were housed in the same building, each department had a separate BCP. The IS auditor recommended that the BCPs be reconciled. Which of the following areas should be reconciled FIRST?
A. Evacuation plan
B. Recovery priorities
C. Backup storages
D. Call tree

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