Final answer:
The analysis of audit findings should include criteria and condition, cause and effect, and recommendations. Option d
Step-by-step explanation:
When analyzing audit findings, it is important to consider various elements such as criteria and condition, cause and effect, and recommendations.
Criteria and condition refer to the standards or benchmarks against which the audit findings are evaluated. Cause and effect analysis helps to understand the underlying reasons behind the findings. Recommendations offer suggestions for improvement based on the audit findings.
Therefore, all of the options mentioned in the question are relevant when analyzing audit findings. Option d