A tape rotation schedule defines how often backup tapes are overwritten or archived, directly impacting data retention periods. This is essential for compliance, disaster recovery, and internal controls over data storage.

Correct Answer (C - The Tape Rotation Schedule Affects How Long Data is Retained)

Organizations use backup rotation schemes such as Grandfather-Father-Son (GFS), Tower of Hanoi, or FIFO (First-In-First-Out) to determine how long backups are kept before being overwritten.

This impacts data retention policies, regulatory compliance, and recovery capabilities.

The IIA’s GTAG 10: Business Continuity Management discusses backup strategies and retention management.

Why Other Options Are Incorrect:

Option A (System backups should always be performed real-time):

Real-time backups (continuous data protection) are useful but not always required. Many businesses use scheduled backups instead.

Option B (Backups should be stored in a secured location onsite for easy access):

Best practice recommends offsite or cloud storage to protect against disasters like fire or cyberattacks.

Option D (Backup media should be restored only in case of hardware or software failure):

Backups may also be restored for audit purposes, compliance checks, or business continuity testing.

GTAG 10: Business Continuity Management – Covers backup strategies, data retention, and disaster recovery.

IIA Practice Guide: IT Controls – Discusses backup policies and risks in data management.

Step-by-Step Explanation:IIA References for Validation:Thus, the tape rotation schedule (C) is correct because it determines how long data is retained.