That phrase is pretty ambiguous. It could mean “files containing default server settings”, “files installed by default” or “default settings in ACLs or properties in database files”. Or maybe they mean something else entirely. Get your auditor to explain it specifically. Also, check out the new draft RedPaper “Security Considerations in Notes and Domino 7”. I wrote an appendix with a checklist of things to do after a Domino install.
Bear in mind… it’s a draft. If there’s something wrong, or missing, or whatever, you can submit comments on the download page, or you can submit them to me in this thread on my blog: