What should be the GREATEST concern for an IS auditor observing backup processes?

The greatest concern for an IS auditor observing backup processes is related to restoration testing not being performed, even though all restore requests have been successful. This indicates a significant risk, as successful restore requests may not accurately reflect the effectiveness of the backup process. If restoration testing is neglected, it raises concerns about the reliability of backups. In contrast, backup tapes being stored offsite with third-party inventory annually can be seen as a positive practice. It suggests that there is a level of care taken in managing backup data, as offsite storage is a common strategy to protect data against local disasters.

While the other concerns, such as an unreviewed backup and retention policy or unresolved failed backup alerts, are significant and warrant attention, the lack of restoration testing presents the most critical risk to data availability and integrity. If backups cannot be successfully restored when needed, it can lead to severe operational issues and data loss, making this the most pressing observation for the auditor.