Audit finding memo: condition, criteria, cause, effect, recommendation

Draft an audit finding memo for the issue described below.

Inputs:
- Issue summary: {issue_summary}
- Evidence observed: {evidence}
- Applicable policy/criteria: {criteria}
- Root cause info (if known): {root_cause_info}
- Financial/operational impact: {impact}
- Management response (optional): {management_response}

Output:
1) 5C memo: Condition, Criteria, Cause, Consequence, Corrective action.
2) Risk rating and rationale.
3) Recommended remediation actions with owner and timeline.
4) Suggested wording for management letter / governance communication.

Keep it factual and avoid accusatory tone.