(b) Contractors should have a written code of business ethics and conduct. To promote compliance with such code of business ethics and conduct, contractors should have an employee business ethics and compliance training program and an internal control system that—

1. (1) Are suitable to the size of the company and extent of its involvement in Government contracting;
2. (2) Facilitate timely discovery and disclosure of improper conduct in connection with Government contracts; and
3. (3) Ensure corrective measures are promptly instituted and carried out.