From BCMpedia. A Wiki Glossary for Business Continuity Management (BCM) and Disaster Recovery (DR).
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1. Attestation is when an organization or a practitioner issues a written conclusion about the reliability of a written assertion that is the responsibility of another person or committee.

Notes: The Singapore Monetary Authority requires the attestation by Executive Management on the readiness level of the BC plan.

BCMBoK Competency Level
BCMBoK 7: Program Management CL 2A: Intermediate (Audit)

(Source: Business Continuity Management Institute - BCM Institute)