| You should ensure that a
                                                                                            backup is routinely made of
                                                                                            all the critical data or
                                                                                            information that you use.
                                                                                            The information should be
                                                                                            backed up on a schedule that
                                                                                            if you lost the data, the
                                                                                            last backup would be recent
                                                                                            enough that any subsequent
                                                                                            transactions could be
                                                                                            recreated. That is, the
                                                                                            backup may be sometime in
                                                                                            the past. From the point of
                                                                                            the restoration, new
                                                                                            changes, such as new
                                                                                            transactions or file edits,
                                                                                            will need to be recreated.
                                                                                         In
                                                                                            most corporate environments,
                                                                                            it is likely that computer
                                                                                            files are backed upon a
                                                                                            regular basis. However, this
                                                                                            may require the user to
                                                                                            place files in a specific
                                                                                            location, such as on a
                                                                                            network storage drive. You
                                                                                            should know your
                                                                                            organization's backup
                                                                                            methodology. |