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 are a waste of time and that they do not related to the main purpose of the company, which is to sell stuff.
Prepare a memo that can be given to incoming employees explaining to them the importance of control environment in general and control activities specifically.