How to aaply the eron case to the following question

Ethical Framework

a) Propose an ethical framework for setting appropriate standards of conduct for professional accountants producing a higher level of ethical

values and decision making, as they relate to this case. The framework should include the ways in which management will be involved in the

process and what company resources should be available to employees to help make them more ethical choices.

b) Could internal controls have been utilized to produce more ethical behavior? Would a plan by corporate governance be an appropriate vehicle

for delivering these internal controls to encourage ethical behavior? Discuss.