The Board of Directors was taken aback when they learnt that the existing internal control IT system relating to financial reporting were not as effective as they had believed it to be despite regular monitoring and maintenance. The Board of Directors requested your firm to conduct a separate review on the efficacy and effectiveness of Nebula's internal controls specific to the revenue cycle. The review is expected to include recommendations on improving control deficiencies, design and initial implementation of suggested improvements. Discuss the ethical implication(s) of conducting this review for Nebula and two (2) possible safeguards that can be applied to address the ethical implication(s)