Best Practice Guidelines: Healthcare Management Internal Controls
4. Monthly internal controls summary
4.6. Monthly backup
DATA NOT BACKED UP = DATA NOT YET LOST
Best practice dictates that you first check that all transactions and all reconciliations are up to date. The month-end procedure must be completed before the month's back up is generated.
Make sure that you have a monthly backup for at least four individual months. It would even be better to have a backup for each of the months of the year.