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The internal auditor concluded there was a high likelihood that a significant wind farm development,...

The internal auditor concluded there was a high likelihood that a significant wind farm development, worth $200 million, would be delayed from its approved schedule. As a result, electricity production would not start on time, leading to considerable financial penalties. Which of the following should be added to the observation to support its clarity and completeness?

A.

The effect of the observation

B.

The criteria of the observation

C.

The condition of the observation

D.

The cause of the observation

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