You should evaluate all of the vulnerabilities using a risk-based model first. Each vulnerability should be evaluated for business impact and probability of being exploited to ultimately assign a risk rating. Companies should have risk criteria defined in order to determine thresholds for remediation. Vulnerabilities above the threshold should be remediated or appropriately compensated for in order to bring them within tolerable risk levels. A vulnerability that is within an acceptable threshold may not require remediation and instead may simply be monitored over time in case the risk level changes. The network penetration test deliverables should contribute to this process. In certain compliance situations, specific vulnerabilities may be viewed as compliance gaps; and those gaps typically are either remediated or compensating controls are put in place when remediation is not possible.