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Independent audit means an audit conducted by internal or external auditors free to make decisions not influenced by the covered entity being audited or by its owners, managers or employees.

Information system means a discrete set of electronic information resources organized for the collection, processing, maintenance, use, sharing, dissemination or disposition of electronic information, as well as any specialized system such as industrial/process controls systems, telephone switching and private branch exchange systems, and environmental control systems.

Multi-factor authentication means authentication through verification of at least two of the following types of authentication factors:

Nonpublic information means all electronic information that is not publicly available information and is business-related information of a covered entity the tampering with which, or unauthorized disclosure, access or use of which, would cause a material adverse impact to the business, operations or security of the covered entity.