the following is an audit procedure for information systems operations:

1. Ensure that backups are properly labeled and rotated to the off-site facility on a periodic basis

2. For errors resulting from backups, examine evidence supporting that such errors have been identified and timely resolved

3. Ensure that batch and online processing is managed in accordance with established policies and procedures

For the above, Describe:

a) why the procedure is important

b) what the procedure is addressing