In many situations this is caused by bugs in the driver software or firmware. The first step that should be taken when troubleshooting this is to make sure that you have the latest updates for this hardware.
Some hardware vendors consider these type of message harmless and part of the normal operation of their controller. They consider that in certain conditions the devices attached to the controller will be inactive and will trigger the timeouts intervals from the controller software driver without meaning that something is wrong with the controller itself.
In one case, a computer was running Windows 2003 that had an Adaptec Ultra 160 (19160) SCSI Adapter that was being used to control separate C: and D: drives. After a while the D: drive failed. This resulted in the SCSI BIOS taking a long time to run and eventually timed out. When Windows loaded and this Event ID appeared, Windows took a long time to start up (even when the swap file was moved to the C: drive). The D: drive was not accessible. This event ID was accompanied by EventID 9 Source adpu160m, EventID 11 from source Disk, and EventID 10026 from source DCOM.
Resolution: Remove or replace the faulty hard drive.