Question: Should we evaluate a manager's performance on the basis of controllable or non-controllable costs? Why? Is it ethical; for a manager that is responsible for

Should we evaluate a manager's performance on the basis of controllable or non-controllable costs? Why? Is it ethical; for a manager that is responsible for overseeing a sales department whose compensation is based on the level of sales to be involved in the preparation of the sales reports? Why or Why not? What interval controls should be in place in this situation to avoid fraud from occurring
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