Association of Financial Professionals new report, on how US corporations manage payment risk.  They key point is that the majority of Corporations have risk mitigation plans, but I’d note that its the larger corporations, and its not top of mind for many, with 19% of large corporations having no written plan.
Payments Risk Survey

Key findings are:

Payments Fraud

• Sixty-eight percent of organizations were targets of attempted or actual payments fraud in 2005
• Checks and ACH debits were the most frequently used vehicles for payments fraud
• The majority of organizations (54 percent) that experienced card payments fraud suffered a financial loss
• Fifty-four percent of organizations made material changes to their payments controls as a result of Sarbanes-Oxley
• To ensure compliance with payments control practices, 53 percent of organizations report that internal and/or external auditors perform surprise audits

Disaster Recovery

• In 2005, one-quarter of organizations experienced a natural disaster or power or phone
• One-quarter of organizations do not have written disaster recovery plans
• Large organizations are more likely to have written plans (81 percent) than smaller
  organizations (67 percent).