Back up files are restored in the event the original data file becomes unusable due to file corruption or a system failure such as a hard drive crash.
Financial data should be backed up to removable media and data back ups should not be stored on the hard drive. Data back up can be stored on a CD, DVD, USB drive, zip drive, floppy disk or to a remote backup site over the Internet.
For convenience, you can keep back up copies near your computer. However, copies of essential data back up files should be stored away from your home or office on a regular basis such as weekly or monthly. Storing data back ups off-site is necessary so that in the event of a catastrophe such as a fire or flood your financial data will be intact.
Store data back ups in a safe deposit box or at the house of a trusted relative, or use an online back up service to store your data off-site.

