d. Your client has invested in another company, Zone Limited, a commercial property sector. Zone Limited buys and sells properties as well as managing (letting to and collecting rent from tenants) properties on behalf of landlords. As a result, you were asked to plan the first-time audit of the company, taking into consideration the different risks exposures for the audit. What may be the possible areas of inherent risks exposure for Zone Ltd? As an auditor, suggest a few controls you would be looking for in Zone Ltd to ensure that the tenants will pay on time