Appendix B Significance of Observations

To assist management in determining the impact of the observations, the following definitions are used to classify observations presented in this report:

Critical

relates to one or more significant weaknesses for which no adequate compensating controls exist. The weakness results in a high level of risk.

Essential

relates to one or more significant weaknesses for which no adequate compensating controls exist. The weakness results in a moderate level of risk.

Important

relates to one or more significant weaknesses for which some compensating controls exist. The weakness results in a low level of risk.