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【单选题】
领导、管理层、外部审计师以及内部审计师在创建适当的控制过程中起着重要作用。高层管理者的首要职责是:
A.
确保外部审计师和内部审计师监督风险管理和控制过程系统的管理
B.
实施和监督由董事会设计的控制的充分性和有效性,包括那些与财务和经营信息的可靠性和完整性有关的控制
C.
建立和保持组织文化
D.
审核财务和经营信息的可靠性和完整性
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