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ISACA Certified Information Systems Auditor · Isaca
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Logical deletion of a file does not overwrite the physical data of the file, thus creating the risk of data leakage, theft, or misuse if the hard disk falls into the wrong hands.
B. backup copies of files were not deleted as well.
D. Deleting the files logically does not overwrite the files' physical data. An IS auditor should be concerned because deleting files from a hard disk logically (e.g., using the delete function) does not necessarily overwrite the files' physical data. Deleted files can potentially be recovered using specialized software or tools unless the data is securely overwritten. This means that sensitive data could still be accessible to unauthorized individuals, posing a significant security risk. Formatting the hard disk or using secure data erasure methods is a more effective way to ensure that the data is permanently removed and not recoverable. Simply deleting files is not sufficient from a security perspective.