The individuals at the international fireplace shoppe perform the following duties: individual e roles and responsibilities: 1. role is required by the sec2. ensure internal controls and risk management policies function properly3. reports to audit committeeindividual f roles and responsibilities: 1. oversees internal audit function2. oversees annual audit of financial statements by independent cpas3. does not manage internal audit functions on a daily basis4. periodic meetingsidentify individual e and individual f at international fireplace shoppe.