It's sometimes a difficult decision, what to save a what not. In my last game I actually implemented two different types of save: One save that only saves the map (so that the player can try the same map again from the start) and one save that saves the map and the player's progress and the player position.
Since there might be the risk of exploits - before the player does something risky he'd rather save the game and reload it if things didn't go well - I think it is acceptable if the player doesn't get back to the exact game state where he was when saving but at a point shortly before. This way the exploit isn't for free.
The good thing about saving systems: If done well (modular) parts can be reused for any game you make in the future.













