Obtain eBay's most recent annual report on Form 10-K. The Form 10-K is a company's annually required filing with the Securities and Exchange Commission (SEC). It includes the company's financial statements and accompanying notes. The Form 10-K can be obtained either (a) from the investor relations section of the company's website or (b) by using the company search feature of the SEC's EDGAR database service found at www.sec.gov/edgar/searchedgar/companysearch.html.

1. Review Management's Annual Report on Internal Control Over Financial Reporting. Based on this information, answer the following questions:

Who has the responsibility for establishing and maintaining adequate internal controls over a company's financial reporting?

How is "internal control over financial reporting" defined in this report?

What is a material weakness? Were any material weaknesses identified?

What is a critical audit matter? Were any critical audit matters identified?