单项选择题

A公司是一家全球性的电信公司,其股票即将上市交易。目前,董事会正在考虑如何在充分解决客户投诉的方面加强内控;并且鉴于竞争对手公司最近因滥用会计准则而倒闭,该董事会还考虑要加强对正确编制会计记录的控制。为了解决上述问题,无论是从法律角度还是从运营角度考虑,公司都有必要在上市后成立审计委员会。根据以上信息可以判断,下列各项不属于该公司审计委员会职能是(  )。

A.监督内审部门,核查内审时是否充分考虑了为防止问题出现及取得客户投诉的支持性证据而设计的程序
B.负责指定和撤换公司的外聘审计师
C.应每年至少与内外部审计师会面一次,并探讨包括任何可疑的舞弊行为或会计问题在内的事项
D.在掌握了关于内控系统的重大审计发现及事项后,及时向公司管理层汇报
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单项选择题
Interact use appears to cause a drop in psychological health, according to research at Carnegie Mellon University.Even people who spent just a few hours a week on the Internet experienced more bad feelings and loneliness than those who was online less frequently, the two-year study showed. Researchers are puzzling over the results, which were completely contrary to their expectations. They expected that the Internet would prove socially healthier than television, since the Net allows users to choose their information and to communicate with others.The fact that Internet use reduces time available for family and friends may account for the drop in psychological health, researchers hypothesized(推测).Faceless, bodiless “virtual”(虚的)communication may be less psychologically satisfying than actual conversation, and the relationships formed through it may be shallower. Another possibility is that exposure to the wider world through the Net makes users less satisfied with their lives.“But it's important to remember this is not about the technology, it's about how it is used,” says psychologist Christine Riley of Intel, one of the study's sponsors(发起人). “It really points to the need for considering social factors in terms of how you design applications and services for technology.”What's the finding of the research undertaken at Carnegie Mellon University?( )
A.PeoplespendmoretimeontheInternetnow
B.Peoplespendlesstimewiththeirfamiliesandfriendsnow
C.TheInternetprovessociallyhealthierthantelevision
D.Internetusemaycauseadropinpsychologicalhealth