Read each sentence carefully to find out whether there

Solution

This sentence demonstrates a dangling modifier error. An introductory participial phrase must logically modify the subject that immediately follows it. The phrase “Having reviewed the audit findings” implies that someone performed the action of reviewing. However, the subject that follows is “the discrepancies,” which cannot logically review anything. This creates a mismatch between the modifier and the subject, making the sentence grammatically incorrect. The correct structure would place a person or agent as the subject, such as “the compliance team flagged the discrepancies.” Therefore, part (a) contains the error.