You should make back up copies of all your business information that has been recorded on rewritable media, such as computer hard disks, floppy disks, CDs, DVDs, tapes, and cartridges. This will ensure that you do not accidentally lose, delete, or erase this information.
You should store the media containing the recorded information in an environment free from hazards that could affect the media. These hazards include magnetic fields, direct light, excessive moisture, and temperature extremes.
When you keep back-up records in a different medium, you should follow the media manufacturer's suggested procedure. You should give particular attention to the suggested shelf life of the medium.
If you contract with an outside party for the retention of your electronic records, you are responsible for ensuring that they are made available upon request.
When you keep backups of your electronic files, you have to ensure that the backed-up files can be restored in a format that we can access and use.