Para 3.22.49 — MSO (Audit)
Original Rule Text
3.22.49 Back-up copies of systems software, financial applications and underlying data files should be taken regularly. Back-ups should be cycled through a number of generations by, for example, using daily, weekly, monthly and quarterly tapes. They should be stored, together with a copy of the disaster recovery plan and systems documentation, in an off-site fire-safe. Where micro-computers are used, in addition to mini or mainframe computers, the auditor should ensure that there are also procedures for the backing-up of financial data stored on local hard disks.
# Important points to be checked in audit
What This Means
Regular backups of system software, financial applications, and data files are essential. Backups should follow a rotation cycle using daily, weekly, monthly, and quarterly copies. These backups, along with a copy of the disaster recovery plan and system documentation, must be stored in an off-site fire-safe location. Where microcomputers are used alongside larger systems, the auditor should ensure that financial data on local hard disks is also being backed up.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1System software, financial applications, and data files must be backed up regularly
- 2Backups should follow a rotation cycle (daily, weekly, monthly, quarterly)
- 3Backups must be stored off-site in a fire-safe location
- 4A copy of the disaster recovery plan and system documentation should be stored with backups
- 5Data on microcomputer local hard disks must also be included in backup procedures
Practical Example
A government accounts office runs daily backups of its financial database every evening after processing. Weekly backups are taken on Fridays, monthly backups on the last working day, and quarterly backups at the end of each quarter. The daily tapes are stored in a locked cabinet in a separate building, and monthly and quarterly backups are sent to the department's off-site storage facility along with printed copies of the disaster recovery plan. The auditor also verifies that the Section Officer's desktop PC, which contains local spreadsheets used for budget reconciliation, has its files backed up to the network server daily.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why should backups be stored off-site?▼
What is backup rotation and why is it important?▼
Why should microcomputer data also be backed up?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.