You are to assume the role of an internal auditor who has been asked to identify 5 things that management can do to establish a tone at the top that conveys a commitment to integrity and ethical values. Thus, we are only focusing on the first principle in this assignment. You are to write a memo that is no more than 4 single spaced pages in proper memo format - memo heading (person addressed, writer, date, subject), initial by name, introductory paragraph (context, purpose, and preview), headed segments, and conclusion. The memo shall be addressed to the CEO and head of the audit committee of the Board of Directors with recommendations on establishing the appropriate tone. Provide a detailed description of each of the five items and a persuasive argument as to why the item is useful for conveying the appropriate tone. Be sure to identify any sources you have used to help you in your research. Citations and references should comply with APA requirements. Because this is a memo, please use footnotes for including sources and references. Do not include a formal bibliography at the end but please ensure that you have completely documented your sources in the footnotes (See grading rubric on next page.) You should consider the guidance in SAS 99 (Consideration of Fraud in a Financial Statement Audit).

Your memo should explain to the intended audience WHY the items you are recommending convey a commitment to integrity and ethical values. This is important in persuading your audience why they should consider your recommendation. Thus, only listing the five things without justifying them, is not sufficient.