A. Lack of restoration testing does not increase the risk of unauthorized leakage of information. Not performing restoration tests on backup tapes poses a risk; however, this risk is somewhat mitigated because past data restore requests have been successful. B. Lack of review of the data backup and retention policy may be of a concern if systems and business processes have changed in the past three years. The IS auditor should perform additional procedures to verify the validity of existing procedures. In addition, lack of this control does not introduce a risk of unauthorized leakage of information. C. For a company working with confidential patient data, the loss of a backup tape is a significant incident. Privacy laws specify severe penalties for such an event, and the company's reputation could be damaged due to mandated reporting requirements. In order to gain assurance that tapes are being handled properly, the organization should perform audit tests that include frequent physical inventories and an evaluation of the controls in place at the third-party provider. D. Failed backup alerts that are not followed up on and resolved imply that certain data or files are not backed up. This is a concern if the files/data being backed up are critical in nature, but, typically, marketing data files are not regulated in the same way as medical transcription files. Lack of this control does not introduce a risk of unauthorized leakage of sensitive information.