The idea is to have the current system create a backup paper trail from which you practice resuming from for when computers go down. Nothing about current process for you need change only that you be familiar with falling back to paper backups when computers are down.
Which means that you have to be operating papered before the system goes down. If you aren't, the system never gets to transition because it just got CrowdStruck.
Correct. We use paper receipts for shopping and paper ballots for voting. Automation is fast and efficient, but there must be a manual fallback when power fails or automation is unreliable.
This wisdom is echoed in some religious practices that avoid complete reliance on modern technology.