case study ethical framework

Must be original, the case I choose is Toshiba accounting fraud. Need 350 words. Thank you.

Ethical Framework

a) Propose an ethical framework for setting appropriate standards of conduct for professional accountants producing a higher level of ethicalvalues and decision making, as they relate to this case. The framework should include the ways in which management will be involved in theprocess and what company resources should be available to employees to help make them more ethical choices.
b) Could internal controls have been utilized to produce more ethical behavior? Would a plan by corporate governance be an appropriate vehiclefor delivering these internal controls to encourage ethical behavior? Discuss.