The Following Audit Observation Was Included in the Final Audit

Multiple Choice

The following audit observation was included in the final audit report: "Our review concluded that bank reconciliation statements for March and April did not show evidence of supervisory review. We recommend strict compliance with the controller's manual, which requires the department head to place their initials on the reconciliation statements to document their review." Which of the following attributes are missing from the above audit observation? 1. Criteria. 2. Condition. 3. Cause. 4. Effect.

A) 1 and 4 only
B) 2 and 3 only
C) 1, 3, and 4 only
D) 3 and 4 only