General memo format: Memo heading

Assignment Instructions
ï‚· 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.
ï‚· 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. THE TONE OF THE MEMO NEEDS TO BE
FORMAL.
ï‚· 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.
ï‚· 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)
ï‚· 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)
ï‚· You should consider any relevant guidance (e.g. COSO, SOX) and provide a minimum
of three (3) citations. It may take well over three sources to complete this assignment
and do a good job.
Note that simply finding three citations is not enough. Your citations need to be relevant. You need to do
a thorough job finding what tone at the top means and how it is communicated. Be careful in citing nonauthoritative information.
Memo Criteria
Format and Adherence to the Assignment
ï‚· The appropriate title appears at the top (Memorandum).
ï‚· The appropriate headings appear (Date, To, From, and Subject) with 2-3 blank lines after.
ï‚· To: From: Job titles follow names and department names follow titles. (names, job titles,
departments)
ï‚· Date: correct and current
ï‚· Subject: brief and precise
ï‚· Memo is left justified with no paragraph indents and one blank line in between paragraphs.
ï‚· Memo text is single-spaced.
ï‚· No formal salutation or closing lines appear.
ï‚· Appropriate end notations appear if necessary.
ï‚· Memo follows the assignment criteria in terms of form and content (i.e. outlines your reasons,
background and implications/benefits)
Style & Tone
ï‚· Purpose of memo clear
ï‚· Tone appropriate for primary audience.
ï‚· An appropriate amount of detail provided; memo is complete while being brief and concise.
ï‚· Information is well organized; writing is cohesive and flows well.
ï‚· Logical, cogent & coherent
ï‚· Visual cues (bullets, numbers, indenting, headings) used to aid readability and understanding
ï‚· Follows APA style guidelines.
ï‚· Memo efficiently conveys clearly the intent and information of the memo.
ï‚· Text is broken into logical paragraphs with good paragraph structure.
ï‚· Vocabulary accurate and effectively conveys meaning.
ï‚· Culturally sensitive, free from regional terminology and unfamiliar jargon.
Grammar, Mechanics, and Punctuation
ï‚· Rules of American English grammar and usage are appropriately applied.
ï‚· Sentence structure and word order follow American English grammar and usage conventions.
ï‚· Spelling is correct and the essay has been carefully proofread.
ï‚· Subjects and verbs agree.
ï‚· Verb tense is consistent and appropriate.
ï‚· Passive voice is used only when needed and effective.
ï‚· Commas, semi-colons, periods, and dashes are used correctly.
ï‚· Run-on sentences, comma splices, and sentences fragments are eliminated.
ï‚· Conventions of capitalization are followed correctly.
ï‚· Punctuation rules and conventions are adhered to (apostrophes, parentheses, etc.).
ï‚· Expletives (it, there) and unclear demonstratives (this, that, these, those without a noun) are avoided.
Rubric for Assessment of ACG 4651 – Internal Auditor Memo
Student Learning
Outcomes
Evaluation
Developing (Poor) Competent (Fair) Exemplary
Criteria Rating Criteria Rating Criteria Rating
Content Knowledge (20%)
Student demonstrates knowledge of
relevant theoretical frameworks (E.g.
“Tone at the Top”) and and/or relevant
authoritative literature (guidance in
SOX, COSO) & citations.
Fails to adequately
demonstrate knowledge of
“Tone at the Top” and/or
relevant authoritative
guidance literature (SOX,
COSO) & citations.
Demonstrates some knowledge
of “Tone at the Top” and
relevant authoritative guidance
literature (SOX, COSO) &
citations.
Demonstrates proficient knowledge of
“Tone at the Top” and most/all of the
relevant authoritative guidance
literature (SOX, COSO) & citations.
Critical Thinking & Analysis (40%)
Student can 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, and cogently makes
a case (reasoning) for why they are
important.
Fails to identify a more than
one/or less high quality
propositions with weak
reasoning.
Provides two high quality
propositions with somewhat
adequate reasoning.
Provides three high quality propositions
and cogently makes a case (reasoning).
Format & Adherence to Instructions
(10%)
Student follows appropriate memo
format and instructions of the
assignment. (See Format and
Adherence to the Instructions)
Three or more memo
formatting and adherence to
instructions related mistakes.
Less than three memo
formatting and adherence to
instructions related mistakes.
Properly formatted with no memo
formatting and adherence to
instructions related mistakes.
Style & Tone (20%)
Students communicate in a writing
style that is clear, organized, cogent
and concise with appropriate tone for
the audience. Follows APA style
guidelines (See Style & Tone)
Unclear purpose and vague
and/or partially articulated
reasoning. Does not follow a
proper tone and/or logical
paragraph structure. Contains
more than two/or more
inaccurate vocabulary or
jargon related issues. More
than two APA style related
errors.
Somewhat clear purpose and
articulated reasoning. Somewhat
appropriate tone and logical
paragraph structure. Less than
two inaccurate vocabulary or
jargon related issues. Two or less
APA style related errors.
Purpose abundantly clear and reasoning
cogently presented via appropriate tone.
Paragraphs logically and coherently build
upon each other through the complete
and fluent use of transitions and/or
headings. No inaccurate vocabulary or
jargon related issues and APA style
related errors.
Grammar, Mechanics, and
Punctuation (10%)
Rules of American English grammar
and usage are appropriately applied.
(See Grammar, Mechanics, and
Punctuation)
Three or more grammar,
mechanics, and punctuation
related errors.
Less than three grammar,
mechanics, and punctuation
related errors.
No grammar, mechanics, and
punctuation related errors.
Pass – rewrite not required __________
Rewrite – required _________________
Fail – rewrite not permitted__________