Evaluate the ethical threat(s) arising from each of the scenario above and comment on how each of the threat may be mitigated or reduced to an acceptable level.

Midlands plc:This audit client has requested that the firm provides internal audit service to help improve the control environment over the accounting system and financial reporting process. The audit manager for this client has also been offered permanent employment as financial controller with Midlands plc. The audit manager has accepted this offer and is due to leave the firm after their notice period.