Meaningful recommendations are those that address the root cause of the condition by comparing it to the established criteria and propose sustainable, long-term solutions. This ensures that the identified issue will not recur and strengthens the control environment.

Option A relates to symptoms (condition vs. consequence), not root causes. Option B identifies the correct gap (criteria vs. condition) but offers only short-term fixes. Option C incorrectly compares criteria to consequence, which is not a valid basis for audit recommendations.

Thus, Option D is correct.