Hans Kasper, MS-CPA, PSComputer Backup and Virus Protection Policy
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Computer backups should be performed daily. This can be accomplished in person or on a pre-programmed, same-time, every day basis. Computer backups are important to prevent minimal loss of data due to the failure of the computer hard drive, a fire that burns down your office, a computer virus that wipes clean your hard drive, or the theft of your computer system. I have clients who have had these things happen to their computers. Backups can be performed on CDs, tapes, zip drives, or floppy disks. Tapes and floppy disks can wear out or become corrupt. This is why it is important to have your computer backup program verify the backup data and to read the daily log of the backup for error messages. Separate tapes or disks should be used for each day and can be reused. The Friday tapes should be used for each Friday and can be reused. The Monthly tapes should be used for each Month and can be reused. The reason for so many separate tapes or disks is that you do not know how many prior tapes or disks are bad--yes, they can be bad even though they appear to be good--and you may have to go some way back in time to find good data. Yes, I have seen this happen too. How do you know what data is missing? That is why I still encourage people to keep paper copies of business documents, such as invoices and etc., so the documents may be easily re-entered. The backups should be stored off-site in the event of a fire or a theft. It is expensive to backup correctly and it is VERY expensive not to. I believe that the following backup procedures should prevent a minimal loss of data if they are followed.
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