For example, at the Schwan Food Company food quality and food safety are two areas of continual vigilance. The internal audit personnel will assess agross 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 contanmination. 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.