For example, at The Schwan Food Company food quality and food safety are two areas of continual vigilance. The internal audit personal will assess a gross risk of raw materials contamination at a certain level, but to control this very serious risk, every single batch of raw materials or product that comes into The Schwan Food Company’s factories is tested for contamination. As a result of these very stringent controls that are in place, the residual risk is assessed as extremely low. For additional examples of residual risk ratings, see Exhibit 9.