According to the Standards, Which of the Following Describes the Condition

According to the Standards, which of the following describes the condition attribute when applied to the observations and recommendations contained in the audit report?

A) The standards, measures, or expectations used in making an evaluation or verification.
B) The reason for the difference between the expected state and the actual state.
C) The factual evidence that the internal auditor found in the course of the examination.
D) The risk or exposure the organization encounters because the actual state is not consistent with the criteria.