Read each sentence carefully to find out whether there is any grammatical or idiomatic error in it. The error, if any, will be in one part of the sentence marked (a), (b), (c) or (d). Choose the option corresponding to that part. If the sentence is correct as it is, choose “No error (e)” as your answer. Ignore punctuation errors, if any. Having reviewed the audit findings in detail (a), the discrepancies in the accounts (b) were immediately flagged (c) for further investigation by the compliance team (d). No error (e)

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.