for example, at the schwan food company food quality and food safety are two areas of continual vigilance. the internal audit personnel 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 Exhibit9.