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Data backup

Backups support recovery from accidental deletion, corruption or a system failure. The organisation should set an appropriate backup frequency, protect copies from unauthorised access and test restoration. A copy that cannot be restored when needed is not an effective recovery arrangement.

Worked example

A finance team keeps encrypted daily copies of its budget workbook and periodically restores one to verify that the data can be recovered.

Common mistake

Treating a duplicate on the same failed device as sufficient protection against device failure, or never testing restoration.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA MA Supporting September 2026–June 2027
FIA FMA Supporting September 2026–June 2027