"An ethical culture is the foundation of an effective internal control system. In the absence of a culture of ethics and compliance, people will find ways to bypass internal controls, policies, and procedures of an organisation". Required: Based on the above statement, you are required to prepare a business report that addresses the important aspects of ethics, internal controls and governance. You are required to gather evidence from research articles (academic and professional) that relate to the above areas of focus. Your discussion should also include real-life examples as appropriate [for example, accounting scandals (Australian or international cases) that occurred as a result of the absence of an ethical culture]. In this report, you must follow the basic structure of a business report which includes the title page, table of content, executive summary, introduction, main body, recommendations, conclusion and reference. In your demonstration, an expectation is that you shall use authentic academic and professional references. Harvard style reference must be used for both in-text referencing and reference list. The expected length of this part is 1