（）management includes negotiating the terms and conditions in contracts and ensuring compliance with the terms and conditions, as well as documenting and agreeing on any changes or amendments that may arise during its implementation or execution.

A.Contract

B.Document

C.Communication

D.Risk

审计委员会负责（）。

A.选定内部审计主管

B.制定内部审计计划和预算

C.审核并批准内部审计章程

D.选定独立会计师