Which of the following controls would most likely assure that a company can reconstruct its financial records?
A)Security controls such as firewalls.
B)Backup data are tested and stored safely.
C)Personnel understand the data very well.
D)Paper records.

Question

Quizplus · Accepted Answer

Backup data that are tested and stored safely would provide the most assurance that a company can reconstruct its financial records in the event of a disaster or system failure. Security controls and personnel knowledge are important, but they do not directly address the ability to reconstruct financial records. Paper records may be used as a backup, but they are often less reliable than electronic backups due to the risk of damage or loss.

Which of the Following Controls Would Most Likely Assure That