U.S. Department of Health and Human Services
The process of uniquely assigning information resources (IT systems, personnel, funding, equipment) to an information system defines the security boundary for that system. All IT resources at HHS must be included within some system boundary.
System boundaries at HHS meet these general considerations:
Elements have the same function or mission objective and essentially the same operating characteristics and security needs
Resources are under the same direct management controls
Elements reside in the same general operating environment (or in the case of a distributed information system, reside in various locations with similar operating environments)
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Importance, Impact and Purpose