2. Take on the role of an internal auditor at CFM. Assume that your task is to evaluate the effectiveness of the performance evaluation system for CFM district managers. In this capacity, write a short memo to the CFO of CFM to discuss your ndings. In the memo, you should indicate whether you believe Nicholson will want to open the new store, whether your analysis indicates that Nicholson should open the new store, and why or why not. You should also include your observations about the eect of the performance evaluation system on the decisions made by CFM district managers and what might be done to improve it