Yes, too risky if no 3.3 GPA and not from a very quantitative and technical degree but apply for consulting. Since mostly they will only consider you if you put that department as first preference. Better put audit than tax with audit has most headcount. Also be well prepared to answer why you want to do audit but with no accounting background or never intern at audit before. If choose tax also need to answer them have you ever studied relevant courses and why never intern at tax before but choose them.

  Better not apply both winter intern and grad job together since that will create confusion to hr and may create duplication in application and not consider you. Apply grad job better. Add oil in your applications.