I need help with case A part 1

2. Prepare one or more well-written internal audit observations that include: condition, criteria, con- sequence(s), and cause(s). B. Refer to exhibit 12-4. At what level would you posi- tion the observation(s) you prepared in A.2. above? Clearly explain your rationale. C. Draft a memo to senior management in which you describe a consulting engagement that the internal audit function could perform in response to the operational safety audit results