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     Many people think that animals in the zoo are (1) h______ and lucky. But (2) m______ of them are sad.

Do you know why? Animals like tigers, (3) l______ and bears (4) u______ live in forests and (5) m______.

They can run, jump, play with their (6) c______ and catch small animals for food. But now they have to

(7) s______ in small rooms in the zoo. They don't have to (8) f______ food by themselves (9) b______ the

zoo keepers feed them. They do nothing but eat, walk and (10) s______ every day.

在确定向某慈善机构提供的捐款是否专款专用时，以下哪项内容效果最差？（）

A.定期提交经过审查的财务报表，供公众和主要捐赠者审查；

B.规定超过一定金额的开支必须提交董事会审批；

C.对开支进行定期内部审计，以确定开支是否符合既定目标，并将审计结果报告审计委员会；

D.由内部审计部门定期开展工薪审计，以确定对授权工资水平的遵守情况。