Data and system backups are a critical part of business continuity and disaster recovery (BC/DR) strategies, ensuring that organizations can restore data and systems to a prior state in the event of system failure, cyberattacks, or disasters.
Primary Purpose of Backup Systems:
The core objective of data and systems backup is to restore data and systems to a previous point in time in case of an unexpected incident.
According to IIA GTAG on Business Continuity Management, backups enable organizations to recover lost, corrupted, or compromised data from an earlier state.
Why Not Other Options?
A. To restore all data and systems immediately after the occurrence of an incident:
This is a misconception because restoration times depend on the Recovery Time Objective (RTO) and the complexity of the incident.
B. To set the maximum allowable downtime to restore systems and data after the occurrence of an incident:
This describes RTO, which is part of business continuity planning but not the primary purpose of backups.
C. To set the point in time to which systems and data must be recovered after the occurrence of an incident:
This describes the Recovery Point Objective (RPO), which determines the acceptable amount of data loss but does not define the main goal of backups.
IIA GTAG – Business Continuity Management
IIA Practice Guide: Auditing Business Continuity and Disaster Recovery
IIA Standard 2120 – Risk Management and IT Controls
Step-by-Step Justification:IIA References:Thus, the correct and verified answer is D. To restore data and systems to a previous point in time after the occurrence of an incident
