The only computer sound files I work with have their source in field recordings, both mine and others. Usually minidisc, sometimes analog tape.
1) If I am simply backing up a field recording, I use it to create a WAV file on the computer, which I then burn to two separate MUSIC CDs, which I store in two different locations. One backup CD has a paper label, the other does not. The CD label duplicates the information on the label of the original field recording. I then catalog the backups in an Access database.
2) If I wish to make a CD from the field recording, I use it to create a single WAV file on the computer. I create two CD backups of this single WAV file (see above). I Break the single WAV file into multiple smaller WAV files. I burn the separate WAV files as tracks onto two music CDs, both with paper labels with complete track lists as well as all information on the label of the original recording. I also burn the separate WAV files to two DATA CDs, neither with paper labels. I then catalog each track in another database.
3) If I am working on a project involving multiple field recordings, I back up each recording (#1), create separate tracks which I then back up (see #2), and leave these separate tracks on the computer for mixing and matching to create CDs until I have completed the project. Each CD I create by mixing and matching gets backed up (#2). Ditto for cataloging.
All backups are tested after creation to verify their usability.