Internal auditors should recognize and take into account certain attributes when reporting an audit finding requiring corrective action. These attributes are:

a. Criteria — what should be done

b. Facts — what was wrong

c. Cause — what created the deficiency

d. Effect — the potential or actual adverse results and their materiality

e. Recommendation — the a9tion needed or taken to correct the deficiency

f. Action — the action taken before the issuance of the report The ten sentences which follow were selected from an auditor's working papers.
Some of these are relevant to the formulation of an audit finding. The sentences are numbered for ready identification:
1. After the reconciliations were made, four bank errors that had gone undetected for as long as five months were disclosed.
2. Accounting Procedure 101.1 calls for the general accounting department to make monthly reconciliations of all bank accounts.
3. The bank statements and canceled checks are delivered to general accounting on the 5th of each month.
4. We found that the last reconciliation of the payroll account had been made six months before the date of our audit.
5. The differences between the bank balance and the ledger balances totaled S 19, 876.
6. A discovery sample of 437 canceled payroll checks gave us a 94.5% j assurance that we would have found an '
improper item, assuming the existence of 25 improper items.
7. We discussed the matter with the i manager of the General Accounting f Department, and as a result, he issued instructions to have the bank and ledger accounts prompt reconciled. I 

8. Before we completed our audit, the accounts were reconciled.
9. The manager of the General Accounting Department had given a low priority to bank reconciliations.
10. A senior accounting clerk was assigned the responsibility for keeping reconciliations current.
Required: 

You are asked to construct an audit finding that includes all those sentences essential for an understanding of the finding but that excludes matters which, while interesting, are not directly relevant. List the sentence numbers 1 to 10. After each number, show the letter of the attribute represented by the sentence. If a sentence is irrelevant to the finding, show the letter g after the number.