Which statement is incorrect regarding the Master Boot Record (MBR) and Volume Boot Record (VBR)?

The statement regarding the partition table in the MBR utilizing 16 bytes to describe four partitions is not accurate. In reality, the partition table in the MBR is structured differently. The Master Boot Record contains a partition table that is designed to define up to four primary partitions, and each entry in the table requires 16 bytes of space. Thus, for four partitions, a total of 64 bytes would be needed for the partition table.

In contrast, the other statements accurately describe the roles of the MBR and VBR. The MBR indeed gets written when the drive is partitioned using tools such as FDISK or DISKPART, serving as the first sector of the drive and containing crucial information about the partitions. In addition, the VBR is typically created when the drive is formatted with a utility, as it contains information specific to the file system, which includes bootstrapping data.

Lastly, a file system's primary purpose is to manage how data is organized and accessed on a storage device, allowing for a structured hierarchy of directories, subdirectories, and files, which is correctly stated.