The financial statements of Zetar plc are presented in Appendix C. The company’s complete annual report, including the notes to its financial statements, is available at www.zetarplc.com.

Instructions
Using the notes to the company’s fi nancial statements, answer the following questions.
  (a) Which committee of the board of directors is responsible for considering management’s reports on internal control?
  (b) What are the company’s key control procedures?
  (c) Does the company have an internal audit department?
  (d) In what section or sections does Zetar report its bank overdrafts?