Need help with this memo, the attached file includes the rubric and guidelines!

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ACC 660 Module Eight Memo: Internal Controls Guidelines and Rubric Prompt: Brenda, an accounts payable employee, is going out on maternity leave for three months. Susan, another member of the accounting department who is responsible for bank reconciliations and filing, has given her two weeks' notice. Their departures leave just your three existing members of the accounting department. What is your plan to cover their responsibilities? Write a memo to the CEO of your company, from a controller's perspective, considering the need for internal controls. Guidelines for Submission: Your memo must be submitted as a one- to two-page Microsoft Word document with double spacing, 12-point Times New Roman font, one-inch margins, and at least three scholarly resources cited in APA format. Instructor Feedback: This activity uses an integrated rubric in Blackboard. Students can view instructor feedback in the Grade Center. For more information, review these instructions. Critical Elements Need for Internal Controls Critical Thinking Research Articulation of Response Exemplary (100%) Meets \"Proficient\" criteria and supports recommendation for internal controls with scholarly research Draws insightful conclusions that are thoroughly defended with evidence and examples Incorporates many scholarly resources effectively that reflect depth and breadth of research Submission is free of errors related to citations, grammar, spelling, syntax, and organization and is presented in a professional and easy-to-read format Proficient (90%) Conveys the need for internal controls to be put in place Needs Improvement (70%) Fails to make a persuasive argument for internal controls to be put in place Not Evident (0%) Does not make an argument for internal controls to be put in place Value 30 Draws informed conclusions that are justified with evidence Draws logical conclusions, but does not defend with evidence Does not draw logical conclusions 30 Incorporates some scholarly resources effectively that reflect depth and breadth of research Submission has no major errors related to citations, grammar, spelling, syntax, or organization Incorporates very few scholarly resources that reflect depth and breadth of research Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideas Does not incorporate scholarly resources that reflect depth and breadth of research Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas Total 30 10 100%