The most recent backup is primarily used to restore lost data in the event of a system failure, data corruption, or cyberattack. If a data center failure occurs, the latest backup is the best source to recover the human resources database and resume operations.
(A) Incorrect – An incorrect program fix was implemented just prior to the database backup.
If an incorrect fix was applied before the backup, restoring the latest backup would still contain the error.
The organization would need to restore an earlier version before the faulty update.
(B) Incorrect – The organization is preparing to train all employees on the new self-service benefits system.
The latest backup is not needed for training; the live system or historical data would be used instead.
(C) Correct – There was a data center failure that requires restoring the system at the backup site.
In the event of a system failure, restoring from the most recent backup minimizes data loss and downtime.
This is the primary reason for maintaining regular backups.
(D) Incorrect – There is a need to access prior year-end training reports for all employees in the human resources database.
Historical records would likely be stored in archived backups or reports, not the latest backup.
The most recent backup contains current data, not old reports.
IIA’s GTAG (Global Technology Audit Guide) – IT Disaster Recovery and Backup Strategies
Covers the importance of backups in system restoration.
NIST Cybersecurity Framework – Data Recovery and Business Continuity
Recommends frequent backups to protect against system failures.
ISO 22301 – Business Continuity Management
Defines recovery procedures and best practices for backup site restoration.
Analysis of Answer Choices:IIA References and Internal Auditing Standards:
