Memo

[Name of the Institute]

Memo

To: All the Managers

From: Manager of Encouragement

Subject: Expected Moralities

Dear All,

City of Encouragement has mostly tried to maintain its exceptional reputation in the city. In the context, the efforts of city mayor are always regarded with high gratitude. You all must be aware of the recent unfortunate incidents that has caused in the decline of the company's rapport. The current issues with which the managers have to deal while staying in their respective roles are of serious nature. I can evidently assume the prevailing lack of internal control that must have led to extremely ill-fated episodes of theft ...