You are to assume the role of an internal auditor who has been asked to identify a minimum of three high quality propositions that management can implement to establish a tone at the top that conveys a commitment to integrity and ethical values. You are to write a memo that is no more than three single spaced pages 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 items and a persuasive argument as to why the item is useful for conveying the appropriate tone. Cogently make a case for why these propositions are important. General memo format: Memo heading (person addressed, writer, date, subject), initial by name, introductory paragraph (context, purpose, and preview), headed segments, and conclusion. (See specific instructions and grading rubric) Properly identify any sources you have used to help you in your research. Citations and references should comply with APA requirements. (See specific instructions and grading rubric) You should consider any relevant guidance (e.g. COSO, SOX) and provide a minimum of three (03) citations