"Windows Operating System" and "System" entries.

I see entries such as “Windows Operating System” and “System” in various lists within CIS. Most of the lists in CIS allow the user to identify the files associated with such items. These two entries are exceptions. So, the question begs an answer, what files (or processes) are the entries “Windows Operating System” and “System” associated with?

Thank you!

I’m pretty sure “System” refers to the System32 folder (c:\windows\system32*).
And I don’t think WOS has a certain executable, but I think it has to do with the firewall, when there is an intrusion attempt that is not related to any program (like a port scan for example).