An internal auditor is performing an assessment in a vehicle brake manufacturing company.

The tests are acceptable since they are good enough to detect quality problems and failure products are not sent to the market.

Despite a significant rejection percentage, the test conditions are not useful because they are not similar to real world conditions. The significance of the finding is reduced because tests are performed in accordance with written procedures.

The quality tests must be run in similar conditions as vehicles experience in the real world. This is a major finding since there is a risk to life considering the type of product being evaluated.

Despite the risk of an accident, the severity of the finding can be reduced because the company discards the failed products. Due to this, the likelihood of occurrence is low.