Final engagement communications should, at a minimum, contain the purpose, scope, and results of the engagement. Engagement observations and recommendations should be based on four attributes: criteria, condition, cause, and effect. The cause can best be described as?
1) Factual evidence that the internal auditor found.
2) The risk or exposure because of the condition found.
3) Reason for the difference between the expected and actual conditions.
4) Resultant evaluations of the effects of the observations and recommendations.