Write a memo: You have a new client, Ms. Amy Pemberton, who is in the process of forming a new company and has asked your assistance in developing a system of internal control. She would like to start off on a very positive note and is very concerned about promoting ethical behavior within her company.She has been reading about COSO's integrated framework and is curious as to what she should do to make certain that she establishes the appropriate control environment. She would like you to describe the control environment component of internal control and the five principles that relate to it.REMINDER: Your response will be graded for both technical content and writing skills. Technical content will be evaluated for information that is helpful to the intended reader and clearly relevant to the issue. Writing skills will be evaluated for development, organization, and the appropriate expression of ideas in professional correspondence. Use a standard business memo or letter format with a clear beginning, middle, and end. Do not convey information in the form of a table, bullet point list, or other abbreviated presentations. Start by using the following format: Memorandum To: Ms. Amy Pemberton Re: The control environment and its underlying principles