Final answer:
The incorrect statement about creating a backup database is that the Back Up Database command is found under Export in the Backstage view. Instead, it's found under the 'Manage' group. Backups should have unique names, and the most recent copy is the one typically used for recovery.
Step-by-step explanation:
One statement that is NOT true when creating a backup database is: The Back Up Database command is available on Backstage view under Export.
In Microsoft Access, the correct way to make backups is indeed by using the Back Up Database command, which is typically found under the 'Manage' group, not under 'Export'. It is also good practice to give multiple backup copies different names so you can clearly identify each backup version.
If you need to use a backup, it is advisable to return to the most recent copy of the database you have.