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Difficulty: MediumData Security and Threats in Accounting Systems

An organization's computerized accounting system suffered a ransomware attack that corrupted its general ledger files. Although the firm performed daily automated backups to an offsite server, the IT department discovered during recovery that the backup files were corrupted and unreadable. Which data security procedure would have BEST ensured that the accounting financial data could be successfully restored following such an attack?

  1. Routine testing and verification of backup data restoration proceduresAnswer
  2. B
    Implementation of audit trails to monitor transaction editing history
  3. C
    Switching from real-time transaction processing to periodic batch processing
  4. D
    Restricting database access using role-based password authorizations

Answer

Routine testing and verification of backup data restoration procedures
Regularly performing restoration tests on stored backup media guarantees that data backups are usable, uncorrupted, and capable of restoring accounting operations during a major data loss incident.

Step-by-Step Solution

1
Identify the primary failure point in the security incident
The firm created backups, but the backup files themselves were corrupted and unreadable upon restoration attempt.
Creating backups is only half of a disaster recovery plan; verifying that data can actually be restored is critical.
2
Evaluate internal control measures against the identified failure
Routine restoration drills and data integrity validation confirm that backup media are non-corrupt and functional.
Preventive measures like firewalls stop threats, but recovery controls like tested backups ensure business continuity.

Key Concept

Disaster Recovery and Backup Integrity Verification
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Topics

Data Security and Threats in Accounting Systems

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