You are the owner of Curry's, a small retail company in a college town. You have a store manager who supervises employees. Most employees are part-time college students, and your manager is having a difficult time getting the employees to follow internal control procedures. Most of the employees think that the procedures are "a waste of time" and that they don't relate to the main purpose of the company, which is to "sell stuff."
Required
Prepare a memo that can be given to incoming employees explaining to them the importance of the control environment in general and control activities specifically.